Performance Prism In Constructing The Index System Of Enterprises’ Performance Audit

With the stakeholder influence on enterprise performanceincreasingly prominent today, however, stakeholder’s influence has notbeen fully incorporated into the construction of the index system ofperformance audit. Not only should the enterprise integrate internalresources and planning, but also pay attention and take advantage of itsstakeholders relations. Therefore, the enterprise performance audit shouldbe develop from the internal company’s financial results audit to thecomprehensive performance that reflect the company with itsstakeholders together to create a comprehensive performance. At present,China’s capital market is not yet mature, considering the stakeholders’needs and contributions will prompt companies to combine their owninterests with stakeholders’ influences together, contribute to therealization of the sustainable development of enterprises and themanagement goal, therefore it has too much theoretical significance andpractical value.This paper summarizes the relevant literature about constructing theindex system of performance audit of enterprises at home and abroad,found that the existing index system of performance audit has somedefects and shortcomings. to make up for these defects and shortcomings,this paper focuses on the important influence stakeholders on corporate performance audit, use stakeholder value oriented performance prism inthe construction of the index system of performance audit. After thispaper researched on the performance prism model, found that this methodcan solve the problem that the lack of attention to stakeholders inconstruction of index system of performance audit, which has the certainfeasibility and operability, makes the construction of the index system ofperformance audit more theoretical basis.After this paper summarized and concluded the literature aboutconstructing the index system of performance audit of enterprises at homeand abroad, introduced the stakeholder theory and the performance prismmodel, analyzed the feasibility of the introduction of the model intoestablishment the index system of performance audit. According to auditindex system of the overall thinking and the construction of performanceaudit index principle, from the five dimensions of performance prismmodel (five dimensions including the stakeholder satisfaction,stakeholder contribution degree, enterprise strategy, process, capacitybuilding performance audit index) to the important stakeholders in theenterprise. Finally, came up with three special considering points in theaudit practice requires, enterprise can select and applicate the indexaccording to the specific situation, and summarized the limitations of theresearch and future research, with a view to systematic andcomprehensive audit real performance level of enterprises.