The Research On Method Of Enterprise Performance Auditing

Economic benefit is the root of enterprise survival and development, an enterprise can realize its sustainable development in the fierce competition only when the limited resources input can bring relative more output. Economic benefit auditing can strengthen the management of the unit is judged, realize the science and effectiveness of decisions, enhance the efficiency and effectiveness of resources, tap their own potentials.The economic benefit auditing, compared with the traditional auditing, which is a broader system contained more rich. Moreover , the supervision and evaluation demands of the economy and management efficiency of social public sector is growing and growing. Since the 1990s, whether the western U.S., Canada, or Asia, South Korea, Japan, auditing work has gradually turned to economic benefit auditing. In our country, with the extension of performance appraisal management in state-owned assets, the demands of corresponding economic benefit auditing is expanding. Only rely on the traditional financial audit has been difficult to do. To cope with these requirements, auditing development program in 2003 to 2007 and 2006 to 2010 has repeatedly stressed that to promote China's benefit auditing work and initially establish suitable for China's national conditions benefit auditing system in 2010.Current auditing in China, economic benefit auditing has been seen a key topic that calls for immediate solution. Just under this background, this writing make a systematic study on the theory and method of economic benefit audit, in order to come up with valuable opinion and suggestion. The paper composes of six parts, structure and content as follows:The first part, introduction. Mainly expounds the research background and significance, situation, methods and thoughts.The second part, basic theory of economic benefit auditing. Firstly introduces the theory foundation of economic benefit auditing. Then is the concept, content of economic benefit auditing. Finally analyzes the characteristics of benefit auditing and the relationship with traditional financial auditing.The third part, the root of economic benefit auditing, including index system and evaluation standard. This chapter makes a systematical principle of index system from the financial indicators and non-financial indicators two aspects and solves the problem what is the main contents to audit. Last points out evaluation standard must according to the audit standard itself and the characteristics of the units are judged.The fourth part, analysis of enterprise economic benefit auditing methods. This article introduces the improved evaluation method, the balanced score card, the analytic hierarchy process method, the method of data envelopment analysis and harmonious new evaluation method for enterprise benefit evaluation, which overcome the drawback that only from traditional financial indicators angle or disparage intellectual capital and intangible assets.The fifth part, case studies on Suning to evaluation its economical benefit, analysis the main affecting factor of the economic benefits and the way to improve.The sixth part, conclusion and prospect. Summary studies, and prospect for the further related studies.