Research On Performance Audit Sinopec Finance Company

Performance audit has become a major method of national economic judgment. Since the 1950 s, although the imbalance between performance audit development exists in the whole world, but whether it is the developed market economy, leads the performance audit of the western countries, or tie back to part of the Asian countries and in performance audit has carried on the beneficial exploration and practice. In 1991, in the national work conference on audit, auditor for the first time put forward the concept of performance audit. In recent years, with the continuous improvement of the socialist legal system, the principles of behavior greatly reduced, audit contents and audit resources gradually transferred to the performance audit.Class enterprise performance audit financial company’s goal is based on the theories of performance audit, the audit personnel according to the performance audit target, and the basic situation of the audit focus, with reference to the state-owned and the interim measures for the performance evaluation of state-owned financial enterprises, the financial enterprise state capital value results concluded that the interim measures for the and the China petrochemical group company operation performance appraisal management method "and other laws and regulations and internal management system, combining with the characteristics of financial responsibility positioning and organization of business and set the performance evaluation indicators.Through the study of the performance audit of financial companies, the combination of performance audit evaluation criteria and find out the problems in the audit process, agree that financial company seize the opportunity, in the country built up a leading group in the pool, built and has a relatively perfect service network, also make the financial increasingly form and constantly improve the service system, management system and built to capitalize and gradually complete,. To the up and down through the company all of unremitting efforts, the scale of the company is also great changes have taken place, asset quality improved continuously, the strength is growing stronger, profitability and risk prevention ability also will continue to improve, to adapt themselves to the world first-class enterprise China petrochemical construction financing ability was tentatively.In this paper, according to the author is engaged in the audit of financial company working experience, the integrated use of performance audit theory method, the comprehensive evaluation on the performance situation of sinopec financial company, at the same time, in-depth analysis of financial and corporate performance audit of the insufficiency in the process of project implementation, to improve the performance audit target, principle and measures, strive to a more comprehensive, more objective performance evaluation, to promote the bank perfecting system, improve the mechanism, improve the financial economy, efficiency and effectiveness of the company.