Research On Performance Audit Of China First Heavy Industries

In recent years, research on enterprise performance audit more and more,but performance audit was carried out in seldom enterprise. As one of largestate-owned enterprises,The Chinese First Heavy Corporation was one of thecompany of carring out performance audit in China. But the result wasunsatisfactory, so it is essential for in-depth analysis the process of carrying outperformance audit to CFHC, find the shortcomings, formulate better solutions topromote the progressing of enterprise performance audit in China.Starting from describeing the research background of enterpriseperformance audit, this paper analyzes the importance of carrying outperformance audit, elaborates the developing of performance audit in domesticand foreign, outlines the theoretical basis of effectiveness of the audit. On thisbasis, focus on describing the status of CFHC and the result of carrying outperformance audit to CFHC, in-depth analysis the unreasonable content andinadequate audit method and unscientific evaluation system.For the problem of carrying out performance audit to CFHC in content andmethods and evaluation system, through a lot of detailed analysis, the authorways to take perfecting audit content and improving audit methods andestablishing a scientific evaluation system, improve the model of performanceaudit to CFHC.