Research On Performance Evaluation System Of State - Owned Enterprises

Audit presented the audit work in the future should pay attention to the performance of audit work, to expose the loss of state resources due to poor decisions or mismanagement and other causes and in 2003’s "Audit 2003-2007 audit development plan" severe losses and waste, etc., in order to promote efficiency and strengthen management of fiscal funds. As social and economic innovation and rapid development, corporate social responsibility has gradually been a wider range of content. Especially our natural environment has been heavily polluted today, a threat to people’s health living, so in the course of production and operation To consciously corporate social responsibility in the first place, general business like this, as China’s economic pillar of state-owned enterprises should do this, earnestly fulfill their social responsibility to the public and vulnerable groups is the effective way to realize sustainable development. Let survival of the sky bluer, the water clearer. Meanwhile, in the "People’s Republic of China National Audit Guidelines" will also be included in one of the social benefits of the audit objectives, visible social responsibility is playing an increasingly important role.However, there is no clear legal constraints, in our country, the state-owned enterprise is the most important unit of our economic construction. the fulfillment of social responsibility for evaluation still is not comprehensive enough and reasonable. As a leader in the country’s economic performance and functions of those present to have a public nature, therefore, only the enterprise’s economic indicators evaluation is not sufficient, it must be environmental performance and social responsibility performance into the performance audit objectives. This article first performance audit of relevant theories, social responsibility, state-owned enterprises and state-owned enterprise performance audit of social responsibility made general statements, and from the perspective of social responsibility starting performance audit of state-owned enterprises to expand research, summed auditors the audit process should adhere to the principle, but also to build a set of indicators of performance audits of state-owned enterprises.This study aims to improve the performance audit of state-owned enterprises index evaluation in social responsibility, the natural purpose and social responsibility of it. In order to be able to achieve in the course of the audit work just, comprehensive and objective evaluation of the state-owned enterprises based on social responsibility performance audit under the status quo.