Enterprise Performance Audit Evaluation Criteria Of China

In the current market economy environment, the enterprise is facing more and more competitive pressure. In order to survive in the fierce competition, they need to continue to develop, not only pay attention to the development of quality, more should pay close attention to its economic benefits, to achieve quality and efficiency unification. Therefore performance auditing became people's hotspot of research that relying on evaluation of enterprise profits. At present, the financial audit in the development of our country has been quite mature, but the development of performance auditing is stagnant. Many great theoretical and practical problems cannot be solved, of which the most important is about performance auditing evaluation standard. Current evaluation standard of the enterprise performance audit is still only in the financial indicators to be measured, has not been formed a systematic and practical audit evaluation standard system, which gave us the great difficulties to evaluate the performance evaluation of enterprises. Performance audit is the new direction of auditing field in China. The results of their evaluation criteria can be used not only to evaluate the performance auditing, but also to guide the activities of the enterprise management. It has a positive effect to improve the economy, efficiency and effectiveness for the using of enterprise resource. Therefore, that has important theoretical and practical significance to research the evaluation criteria of enterprise performance audit.Businesses are run by many stakeholders together with contractual relationships, evaluating the performance audit of enterprises from the perspective of stakeholders, it can reflect the full range of levels of business performance, coordinate between various stakeholders'rights, responsibilities and obligations, so as to promote the enterprise performance. This paper is just for stakeholders as the center, based on absorbing the domestic and foreign research literature of performance audit evaluation criteria standard, focus on the status and shortage in our country, exploring and building a new and more perfect system of performance audit evaluation criteria standard, so as to promote the further development of our country enterprise performance auditing.