An Analysis On Performance Audit Of State-owned Enterprise Based On View Of Social Responsibility

Performance audit is the direction and goals of current national audit. Executive auditorLiu Jiayi made a report on implement of the Spirit of the18th People’s Congress, tostrengthen the audit work on national audit meeting on December24,2012. Liu Jiayiemphasized, audit must focuse on ten respects, including intensifying performance audit,penetrating the concept of performance audit during performance audit, to push the auditwork forward. Especially to the State-Owned enterprise, performance audit is the key.National Auditing Standards of People’s Republic of China carried out since2011determineseconomic performance, social performance and environmental performance as the goals ofperformance audit.Currently, the emphasis of performance audit of the State-Owned enterprise is oneconomic indicators, neglecting responsibility indexes. But to State-Owned enterprise,performing economic functions is their mission. Evaluating their economic indicators only isinadequate. It is necessary to add social responsibility performance and environmentalperformance to auditing goal. Therefore, in this paper, I research on performance audit of theState-Owned enterprise based on view of social responsibility, and make use of AHP,Comprehensive Evaluation Process to build a set of evaluation system. At the same time, Imake use of yaahp software and other performance audit approaches to specific audit processwith the case to evaluate the target company comprehensively. This paper is aimed at makingperformance audit of our State-Owned enterprise perfect, and strengthening the supervision ofsocial responsibility. The ultimate aim is that performance status of the State-Ownedenterprise can be reflected objectively, fairly, and comprehensively.