Study On The Evaluation System Of Performance Audit Of State-owned Enterprises Based On "5E"

The report of the 18 th Party Congress emphasized the task of deepening the reform of state-owned enterprises,State-owned enterprises are the backbone of China's booming national's economy,they take social responsibilities such as economic benefits,environmental benefits and social benefits.As the attention of the public to the effective use of public resources is increasing,there is an urgent need to conduct performance audits of state-owned enterprises,a comprehensive evaluation of its economic performance,environmental performance and social responsibility performance.In its “12th Five-Year Plan” audit work development plan,the Audit Commission put forward a comprehensive performance audit,its core is to step up the development of a performance audit evaluation and method system.Therefore,this article attempts to construct a complete set of performance auditing system for state-owned enterprises,to achieve the purpose of promoting the performance audit of state-owned enterprises and deepening the reform of state-owned enterprises.First,this article discusses related theoretical foundations and concept definitions,Second,by summarizing the advanced experience of the performance audit evaluation system in the USA,the England,and C anada,summarized the judging point of the development of our performance audit evaluation system,At the same time,its audit evaluation system of state-owned enterprises through one by one,including performance audit evaluation system model,selection o f specific evaluation indicators and comprehensive utilization of evaluation methods,according to the final logical model and the “5E” in conjunction with the idea of building a set of comprehensive and objective evaluation system of performance audit of state-owned enterprises.Finally,the performance audit evaluation system that was constructed was applied to the comprehensive evaluation of Xi Shan Coal Electricity Group Co.Ltd.Performance Audit,find out the performance problem of Xi Shan Coal Electricity Group Co.Ltd,and put forward rectification opinions.The evaluation system of performance audit of state-owned enterprises constructed in this paper is divided into five first-level indicators,8 secondary indicators and 29 tertiary indicators,through the comprehensive utilization of three methods: Delphi method,AHP method and fuzzy comprehensive evaluation method,determine the weight of each indicator separately.Finally,an overall level of performance Xi Shan Coal Electricity Group Co.Ltd is “medium”.Through the existing performance evaluation system in Our national,the overall performance level of Xi Shan Coal Electricity Group Co.Ltd is “good”,Specific circumstances Xi Shan Coal Electricity Group Co.Ltd verification,It is concluded that state-owned enterprises based on the “5E” performance audit evaluation system can more realistically and objectively reflect the company's performance level.At the end of this article,the suggestions for optimizing the performance auditing system of state-owned enterprises are proposed.It is mainly guaranteed by clarifying the status of performance audits,increasing the evaluation of environmental protection and social responsibility,and improving the overall quality of our government auditors.