Based On EVA The Research Methods Of Chinese State-owned Enterprise Performance Audit Evaluation Method

After the1990s, as China gradually accelerate joined WTO, the international economic integration process, more and more intense competition among enterprises, in addition to investors and creditors to pay attention to corporate performance, the company’s internal management, government, public as well as employees are concerned about the same. But overall, the traditional state-owned enterprises is not conducive to objective performance evaluation method, a true reflection of business performance, governments and investors can not accurately understand the business operation of the real situation, even limited to the development of state-owned enterprises. Our auditing profession more keenly aware of the traditional financial indicators enterprise performance evaluation method relies only on financial indicators to evaluate the single factor has a lot of limitations, and the use of these financial information at the request far. In order to adapt to the world economy and the integration of information technology, focusing on corporate economic value added EVA evaluation began coming into sight.EVA concept or whether it is from the basic calculation principles are followed the principle of maximizing shareholder value. Standing in the position of the shareholders, using EVA to performance level performance management personnel, EVA can improve past performance evaluation system, state-owned enterprises can properly assess the economic, social and sustainable development, to guide managers to the right direction, so that the state-owned capital preservation and appreciation of true, is more accurate than other methods of evaluating the performance audit of current practice.In this paper, the state-owned enterprise performance audit pilot can truly reflect the company introduced the "economic" profit increase EVA, aims to provide a viable, effective performance evaluation method for the correct evaluation of the audit of state-owned enterprises operating performance. When the state-owned enterprise performance audit, the auditor can audit more than a new idea, which can be more true and accurate reflection of the audited companies in the business management problems. This paper focuses on examples to demonstrate through the feasibility and effectiveness of the introduction of EVA evaluation of the performance audit of state-owned enterprises.