Chinese State-owned Enterprise Performance Audit Study

Performance audit is a trend of history development with the public responsibility and democratic politics.Look from our country, our audit work is said to begin with state-owned enterprises at first, and be carried on according to the financial inspecting ways and means. With the key transforms along with the economical work to the economic efficiency direction, performance audit has become an emphasis. The stage needs to audit the authenticity and validity of the financial revenue and expenditure, and to audit the benefit of the unit economical resources. In 2005, the auditor-general of Audit Commission proposed "Three Combinations" which provide us with a performance-audit road with Chinese characteristics.State-owned enterprises are an important force to national financial revenue, an important prop and backbone strength to our modernization. The interest in audit on state-owned enterprises is very important. The paper is ready to probe into some performance audit theory, performance index system and so on. The feature and focus of the paper is as follow: one is that some cases are used for explanation, one is that by using for some reference enterprise performance index systems, the author tries to propose her idea;the other is some ideas about performance audit, in which the author discusses some topics from macroscopical and microcosmic dimension.