Research On The Establishment Of Performance Measurement System For Enterprise Performance Auditing

Performance auditing has become one of the trends of modern auditing since it appeared in 50s last century. As an individual type of auditing, performance auditing has been placed in a great position, since our national audit and supervision system re-established in 1983. But hitherto, the development of enterprise performance auditing in China, can neither keep the pace with that in developed countries, nor meet the needs of modern enterprise. One of the reasons is the lack of a performance measurement system systematic, scientific, comprehensive and accepted, for enterprise performance auditing. Thereby, it is essensial to establish such a system.Begin with defining the concept of performance auditing and reviewing the related researches on performance auditing and performance evaluation, this study introduces balanced scorecard (BSC) into performance auditing and this breaches the disadvantage of the traditional performance auditing. Based on BSC, from the view of strategy, the study establishes a new general frame of performance measurement system for performance auditing. The new frame focuses on both strategic aim and audit aim, consists of four factors: financial factor, customer factor, internal processes factor and staff factor, and includes indexes financial and non-financial, qualitative and quantitative, and process and outcome.The study focuses on the establishment of the index system. Based on two open questionnaires and statistic analysis, the study selects 22 indexes from a great deal of performance measurement indexes collected from the related researches. Then each index is weighed based on Delphi and AHP, and normalized to measure the performance, find out the weakness, and direct the performance auditing.