Research On The Evaluation Index System Of Enterprise Performance Audit Based On The Theory Of Core Competence

With the progress of modern business, people come to realize that simple financial audit is not sufficient to satisfy the main interests of all related departments within an enterprise. The theory of performance audit is applied to obtain the important information about efficiency, effectiveness, economization, etc of the enterprises economic activities. Scientific enterprise performance audit depends on a reasonable assessment of performance audit, and the credibility of the evaluation results of the performance audit relies on the rationality of the evaluation index system. Therefore, the evaluation index system of enterprise performance audit has been a focus but a nodus in the academic community.Scholars in this research field are attempting to build such a performance audit evaluation system which is characterized by its high feasibility and accuracy by means of Enterprise Competence Theory, Balanced Score Card Theory, etc. In this paper, by summarizing and analyzing on existing related-literatures, I found that it will have better applicability and some advantages to build an evaluation index system for enterprise performance audit from the perspective of the core competence theory. Based on citation and my own study on the evaluation index system of core competence, this article builds an evaluation index system of performance audit, which is composed of 3 categories (evaluation indicators of key performance audit in market, evaluation indicators of key performance audit in management and evaluation indicators of key performance audit in technique) and 24 sub-indicators. Moreover, based on my evaluation index system it takes S company in Chongqing as a case study.The research results show that the application of core competence in the evaluation of enterprises performance audit is not only beneficial to expand the scope of core competence theory, but also overcomes the shortcomings of short-term and static characteristics embodied in the current evaluation systems of enterprises performance audit. In the meantime, by carrying out a performance audit on S company, it concludes that the evaluation index system of enterprises performance audit based on core competence theory has better applicability.