Research On Performance Audit Of The Corporation

The performance audit is a type of constructive audit which can disinter the potential. Nowadays, the world's audit has already completed the transformation from the traditional financial audit to the audit that takes efficiency as the central. In our country, with the incessant progress of economic system reform, the traditional finance audit of the corporation has not been able to meet the need of the economy development. The ten-year performance audit practice can speak volumes for the fact that the development of the performance audit is propitious to enhance the exactitude of decision-making. And it can disinter the inner potential of the corporation and accelerate the transformation of way of the economy increase in our country. The development of performance audit is required to promote corporations to strengthen management, enhance efficiency, further deepen the economic system reform and also improve the audit system in our country.This article has construct the theory system of the performance audit of the corporation, introduced the development course, the procedure, the methods and the performance audit report of the performance audit. Then this article introduced the key content of the performance audit of the corporation. That is integrative appraisal of the corporation performance. Analytic Hierarchy Process (AHP), Data Envelopment Analysis (DEA).and concordant analysis are introduced to estimate the corporation performance. Analyzing the performance audit of Suning incorporated corporation which was carried by the inner audit department by using the theory of the performance audit, at last drew the conclusion that if it is demanded to develop performance audit of the corporation in our country, first we have to set up the performance audit idea, strengthen the legislation and bring up the audit troop that can satisfy the performance audit.If we want to establish and consummate the socialist market economy system in our country, enhance economy performance, it is demanded to conform the tendency of the development of the world audit, energetically develop the performance audit and guide the performance audit to serve for our economy development and guarantee our national economy persistent, stable and harmonious.