Methods System Establishment Of Enterprise Performance Auditing Within The Direction Of Value Chain

In recent years, in our country the auditing of enterprise has changed from traditional auditing of the revenues and expenditures of enterprises into the performance auditing, the performance auditing has also achieved a big success. But according to the present situation in our country, still the completed theory of performance auditing and the method, experience of performance have not been formed. We have a lot of problems, such as lack of human resources on performance auditing, imperfect instructions, imperfect evaluation system. All of this caused that performance auditing can't start with the value chain, which influences the performance of enterprise. So we can't analyze the status of performance radically, but just discuss it on the surface, It seriously restricts the progress of performance auditing.The theory of Porter's value chain brings out the writer a new thought to the performance auditing of enterprise. It is that we need pay more attention to the value chain which influences the enterprise performance. This method allows us to start with recognizing and analyzing the value chain, to analyze the situation of enterprise performance radically and fully, to reveal the real reason which restricts the promotion of the enterprise performance. On the basis of understanding to the value chain and the performance auditing, this paper analyzes the existing problems in the system of performance auditing, express how to introduce the theory of value chain into the performance auditing in our country. Within the direction of value chain pointedly establish the system of performance auditing which starts with distinguishing the value chain and the value activity, breaking through the main value point, after that began to analyze the performance of the activities and full performance of the value chain. It will play an important and active role in resolving the existing problems, completing the system of performance auditing, directing the auditor to improve their capability, establishing the logical evaluation system and standardizing audit behavior.