【摘要】： 效益審計(jì)自20世紀(jì)50年代產(chǎn)生以來(lái)發(fā)展迅猛,已然成為現(xiàn)代審計(jì)的一大發(fā)展趨勢(shì)。我國(guó)1983年恢復(fù)審計(jì)監(jiān)督制度后,便將效益審計(jì)作為一項(xiàng)獨(dú)立的審計(jì)類(lèi)型,擺在非常重要的位置。但發(fā)展至今,我國(guó)企業(yè)效益審計(jì)的廣度與深度,不僅與發(fā)達(dá)國(guó)家相比差距頗大,而且遠(yuǎn)遠(yuǎn)不能滿足建設(shè)現(xiàn)代企業(yè)制度的需要。究其原因,缺乏一套系統(tǒng)、科學(xué)、全面、公認(rèn)的企業(yè)效益審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)和評(píng)價(jià)指標(biāo)體系是主要原因之一。因此,根據(jù)效益審計(jì)的需要,結(jié)合現(xiàn)代企業(yè)的特征,制定一套科學(xué)合理的企業(yè)效益審計(jì)評(píng)價(jià)體系,明確合理的評(píng)價(jià)原則,確立科學(xué)的評(píng)價(jià)方法,具有重大現(xiàn)實(shí)意義。 本文在明確效益審計(jì)內(nèi)涵、研究國(guó)內(nèi)外效益審計(jì)和績(jī)效評(píng)價(jià)研究成果的基礎(chǔ)上,分析了傳統(tǒng)效益審計(jì)中存在的問(wèn)題,將當(dāng)前績(jī)效評(píng)價(jià)研究中較為前沿的平衡計(jì)分卡融入企業(yè)效益審計(jì),從企業(yè)戰(zhàn)略發(fā)展的高度,構(gòu)建了一個(gè)以企業(yè)戰(zhàn)略目標(biāo)和效益審計(jì)目標(biāo)為中心,由財(cái)務(wù)、內(nèi)部經(jīng)營(yíng)過(guò)程、學(xué)習(xí)與成長(zhǎng)和客戶4個(gè)方面構(gòu)成的,包括財(cái)務(wù)指標(biāo)與非財(cái)務(wù)指標(biāo)、定性指標(biāo)與定量指標(biāo)、過(guò)程指標(biāo)與結(jié)果指標(biāo)在內(nèi)的企業(yè)效益審計(jì)評(píng)價(jià)體系基本框架。 此次研究的重點(diǎn)是構(gòu)建基于平衡計(jì)分卡的企業(yè)效益審計(jì)評(píng)價(jià)體系。筆者在整理、歸納文獻(xiàn)的基礎(chǔ)上搜集了大量評(píng)價(jià)指標(biāo),經(jīng)過(guò)兩輪問(wèn)卷調(diào)查及統(tǒng)計(jì)分析,對(duì)這些指標(biāo)進(jìn)行篩選,建立了包含22項(xiàng)指標(biāo)的企業(yè)效益審計(jì)評(píng)價(jià)體系。隨后,采用專(zhuān)家評(píng)分法和層次分析法確定了各指標(biāo)的相對(duì)權(quán)重,并對(duì)指標(biāo)體系進(jìn)行歸一化處理,以對(duì)企業(yè)效益綜合評(píng)分并評(píng)定等級(jí),從而初步評(píng)價(jià)效益,確定效益薄弱環(huán)節(jié),明確審計(jì)方向。
[Abstract]:Since the emergence of benefit audit in 1950 s, it has become a major development trend of modern audit. After our country resumed the audit supervision system in 1983, it took the benefit audit as an independent audit type and placed it in a very important position. However, up to now, the breadth and depth of enterprise benefit audit in our country is not only quite different from that in developed countries, but also far from meeting the needs of building modern enterprise system. The lack of a set of systematic, scientific, comprehensive and recognized enterprise benefit audit evaluation standards and evaluation index system is one of the main reasons. Therefore, according to the needs of benefit audit, combined with the characteristics of modern enterprises, it is of great practical significance to formulate a set of scientific and reasonable enterprise benefit audit evaluation system, clarify reasonable evaluation principles and establish scientific evaluation methods. On the basis of defining the connotation of benefit audit and studying the research results of benefit audit and performance evaluation at home and abroad, this paper analyzes the problems existing in the traditional benefit audit. The balanced scorecard, which is the frontier in the current performance evaluation research, is integrated into the enterprise benefit audit, and from the height of the enterprise strategic development, a financial and internal business process is constructed, which is centered on the enterprise strategic goal and the benefit audit goal. The basic framework of enterprise benefit audit evaluation system is composed of four aspects: learning and growth and customer, including financial index and non-financial index, qualitative index and quantitative index, process index and result index. The focus of this study is to construct the enterprise benefit audit evaluation system based on balanced scorecard. On the basis of sorting out and summing up the literature, the author collects a large number of evaluation indexes. After two rounds of questionnaire survey and statistical analysis, these indexes are screened, and a enterprise benefit audit evaluation system containing 22 indexes is established. Then, the relative weight of each index is determined by expert score method and analytic hierarchy process (AHP), and the index system is standardized in order to evaluate the benefit of the enterprise and evaluate the grade, so as to evaluate the benefit and determine the weak link of the benefit. Clear audit direction.
【學(xué)位授予單位】：浙江工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F272;F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李春振;孫紅星;;商貿(mào)企業(yè)內(nèi)部績(jī)效審計(jì)研究[J];重慶科技學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2012年14期

相關(guān)碩士學(xué)位論文 前3條

1 李衛(wèi)東;平衡計(jì)分卡在A公司管理效益審計(jì)中的應(yīng)用及模型研究[D];電子科技大學(xué);2010年

2 肖宇鵬;制造企業(yè)內(nèi)部績(jī)效審計(jì)研究[D];長(zhǎng)沙理工大學(xué);2011年

3 張曉玲;數(shù)據(jù)挖掘算法的加權(quán)及其在商業(yè)智能中的實(shí)現(xiàn)與應(yīng)用[D];電子科技大學(xué);2011年

，

本文編號(hào)：2477420