Research On The Performance Audit Of HJ Construction Design Co., Ltd.

Performance audit plays an important role in the theory and practice of internal audit in our country. The economic activities of the enterprises are evaluated through five dimensions in performance audit.Suggestions are put forward in the view of the environmental situation and the development of the enterprise. Modern performance audit theoretical study how to make the perspective of evaluation of performance audit, the emphasis of the evaluation, the industry characteristics and the market environment matching, which kind of audit technology and evaluation methods to use, how to make the work of performance audit play the ultimate role, and help companies to adapt to the changes of the internal and external environment and deal with the economic risks. With the broadening of the management of small and medium sized private enterprises and the deepening of the internal management, the demand of performance auditing is gradually increasing. Since the government agencies and state-owned large enterprises have established clearer performance audit work and have a more complete and mature evaluation system than private enterprises. Private enterprises often lack comprehensive understanding of the performance audit, and their industry support is insufficient, thus it is difficult to obtain system an authority of the performance audit evaluation standard. Many private enterprises have carried out the internal audit work with performance audit, but for various reasons, the result of the performance audit work is uncompleted. In the discussion of private enterprise performance audit process need to pay attention to the problems, including how to apply the enterprise’s own characteristic to performance audit index system, how to correctly deal with the enterprise financial information and non-financial information in performance audit work, and how to break the limitations of the current performance audit work to make the performance audit more targeted.The paper takes HJ Construction Design Co., Ltd. of Qiqihar City as an example, combining the characteristics of construction design industry. Firstly, it describes the HJ Company’s present performance audit work, and introduces the development situation of the company on the performance audit. Then it points out the problems in performance auditing work, and according to the development of Qiqihar City construction design market, the feedback of the quality of the company to design products, suggestions involve the legal reference into the future performance audit. The suggestions will improve the enterprise performance audit from outside viewpoint; combine building the company’s product design and quality of construction safety. The research will improve the company’s emphasis on the quality of product, and help the company to achieve its social benefits.