China Grain Reserves Corporation Performance Audit Study

Performance audit is the development direction of modern national audit and important forms. The aim of the performance audit is to evaluate management activities, economy, efficiency and effectiveness of nature, its development has led to an audit of major changes in content and methods, the audit also showed morphological diversification trend. In particular, business performance audit, in particular China's economic system transition period, the state-owned enterprises is not high level of performance, mechanism system is not perfect, corporate responsibility issues such as discharge is not in place are relatively prominent, and at the same time, most of the state-owned enterprises also take a certain amount social functions, which requires a single breakthrough in business performance audit of the financial indicator evaluation system, using a wide range of evaluation indicators, financial indicators and non-financial indicators combined diversity index system. This paper selected Tang Village sewage treatment plant as the object of study, to be from the company's internal and external environment, financial indicators and non-financial indicators combined index system, and so the diversity of its performance audit model to explore, study the performance of these state-owned enterprises audit content, procedures and methods for performance audit of state-owned enterprises to provide some ideas, hoping to encourage enterprises to deepen reform, improve the system and improve the mechanisms for promoting the transformation of economic development mode, the state-owned enterprises to improve economy, efficiency and effectiveness of sex.