Application Of Balanced Scorecard In Performance Evaluation Of Internal Audit Of Xi’an Railay Admistration

With the separation of government and enterprise in railway transport enterprises,railway transport enterprises have developed rapidly in recent years,but at the same time,it also means that railway transport enterprises formally enter the market competition and compete with road transport and air transport for the market.In the new market competition environment,the railway system has brought greater challenges,while the internal audit department of railway transport enterprises also has higher requirements.However,the internal audit department has not received enough attention in the railway transport enterprises,which leads to the internal audit department can not play a good role in the railway transport enterprises,and its contribution to the railway transport enterprises can not be reflected.Domestic research on internal audit of railway transport enterprises and performance evaluation of this department is not much.The performance evaluation system of Internal Audit Department of Railway Bureau has also developed slowly,and the existing evaluation system can not meet the new market competition demand.Therefore,under the general trend of the reform of state-owned enterprises,it is of great practical significance to study and improve the performance evaluation system of Internal Audit Department of railway transport enterprises.Taking the internal audit department of Xi’an Railway Administration as the research object,this paper designs a performance evaluation system based on the Balanced Scorecard as the performance evaluation method of this department,hoping to help the internal audit department of Xi’an Railway Administration play its role,improve the quality and efficiency of its audit business,and better create value for enterprises.