X Company's Internal Control Performance Evaluation Research

If performed an enterprise internal control,then you will need to ensure its effectiveness to ensure that enterprises have high efficiency and the operating environment,health and for the evaluation of internal control performance is the best way to achieve this security,so the enterprise only can make the company attaches great importance to the performance evaluation of internal control run normally,the effective development.In X company currently used in the internal control evaluation approach is based on the traditional internal audit is given priority to,and there is no perfect evaluation system,aiming at this situation,this article use the balanced scorecard(BSC)way of thinking for the X company to build a set of relatively complete performance evaluation system,internal control and internal control of the company also has made the optimization of the performance evaluation process,in order to improve the present situation of internal control evaluation X company.In this paper,the background,significance,purpose and current research situation at home and abroad are introduced.Then,the paper introduces the theoretical basis of this study,and expounds the connotation and concept definition of performance evaluation,as well as the theoretical meaning and concept definition of internal control.Secondly,the status quo of internal control evaluation of X company is analyzed.Mainly starting from X company's internal control evaluation method,process and other aspects,the deficiencies in X company'sinternal control performance evaluation were discovered,which paved the way for the following improvement scheme.Finally,from the financial dimension,ability to learn and grow,dimension,internal process dimension and dimension of the four business stakeholders dimension after thinning and build a complete index evaluation system,and combining with related data in 2017 X company briefly introduces the performance evaluation of internal control procedures.Innovation point of this paper is to apply the thinking of the balanced scorecard in the performance evaluation of internal control system construction,make full use of the advantages of the balanced scorecard,makes use of the evaluation index system can be more comprehensive and more accurately evaluate the control performance.Innovation point of this article is the following: first,use the balanced scorecard of thinking to the construction of internal control performance indicators evaluation system,starting from four dimensions and segmentation,the index system involves more fully.Second,the all evaluation indexes as quantitative indexes,and when determining the index weight using the principal component analysis(PCA),such implementation is simple,not only but also can largely avoid the artificial subjective marking.Third,the specific implementation process given in this paper can involve more employees and fully mobilize their enthusiasm.