本文選題：績(jī)效審計(jì) + 績(jī)效評(píng)價(jià)�。� 參考：《重慶大學(xué)》2006年碩士論文

【摘要】： 企業(yè)績(jī)效審計(jì)是我國(guó)當(dāng)前審計(jì)實(shí)踐的發(fā)展重點(diǎn),是審計(jì)理論體系中內(nèi)部審計(jì)和管理審計(jì)發(fā)展到知識(shí)經(jīng)濟(jì)時(shí)代應(yīng)運(yùn)而生的一個(gè)重大課題�？�(jī)效審計(jì)的核心問(wèn)題是:在績(jī)效審計(jì)中如何正確評(píng)價(jià)企業(yè)的經(jīng)營(yíng)業(yè)績(jī);運(yùn)用什么樣的績(jī)效標(biāo)準(zhǔn)才能對(duì)企業(yè)的價(jià)值和貢獻(xiàn)進(jìn)行合理審計(jì);對(duì)企業(yè)的績(jī)效審計(jì)應(yīng)包括哪些內(nèi)容以及涉及哪些衡量標(biāo)準(zhǔn)內(nèi)容等。即企業(yè)績(jī)效的評(píng)價(jià)問(wèn)題。在新經(jīng)濟(jì)浪潮的推動(dòng)下,人們普遍認(rèn)為:傳統(tǒng)的績(jī)效測(cè)評(píng)指標(biāo)主要是會(huì)計(jì)、財(cái)務(wù)指標(biāo),注重對(duì)過(guò)程結(jié)果的反映,帶有靜止、單一和被動(dòng)的特點(diǎn)。隨著市場(chǎng)競(jìng)爭(zhēng)程度的提高,產(chǎn)品和服務(wù)更新?lián)Q代的周期縮短,企業(yè)感受到了越來(lái)越大的競(jìng)爭(zhēng)壓力,一個(gè)成功的企業(yè)不再僅僅依賴于它對(duì)傳統(tǒng)財(cái)務(wù)評(píng)價(jià)指標(biāo)體系的運(yùn)用,而是更多地取決于它對(duì)非財(cái)務(wù)指標(biāo)體系(如企業(yè)創(chuàng)新能力、可持續(xù)發(fā)展能力等等)的重視。企業(yè)的績(jī)效審計(jì)如何適應(yīng)新形勢(shì)需要,探求更為科學(xué)合理的審計(jì)方式、方法和技術(shù),以期最大程度地發(fā)揮其在企業(yè)發(fā)展和競(jìng)爭(zhēng)中的作用,是當(dāng)前理論界擺在我們面前的一個(gè)具有現(xiàn)實(shí)意義的課題。而企業(yè)能力理論著重研究企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)與企業(yè)績(jī)效差異的來(lái)源以及如何保持企業(yè)長(zhǎng)期的競(jìng)爭(zhēng)優(yōu)勢(shì),為我們進(jìn)行企業(yè)績(jī)效審計(jì)提供了一個(gè)新的視野。 論文以企業(yè)績(jī)效審計(jì)理論、績(jī)效評(píng)價(jià)理論和企業(yè)能力理論為基礎(chǔ),構(gòu)建了基于企業(yè)能力的企業(yè)績(jī)效審計(jì)指標(biāo)體系。該指標(biāo)體系實(shí)現(xiàn)了財(cái)務(wù)指標(biāo)與非財(cái)務(wù)指標(biāo)、定量指標(biāo)與定性指標(biāo)、長(zhǎng)期性指標(biāo)與短期性指標(biāo)的有機(jī)結(jié)合,重視了對(duì)企業(yè)長(zhǎng)期競(jìng)爭(zhēng)優(yōu)勢(shì)的評(píng)價(jià),能夠更全面真實(shí)地反映企業(yè)的綜合績(jī)效狀況,具有傳統(tǒng)的財(cái)務(wù)績(jī)效審計(jì)所不具備的優(yōu)點(diǎn)。 論文以我國(guó)IT上市公司為研究對(duì)象,選取了208個(gè)樣本,采用單元線性回歸和多元線性回歸等統(tǒng)計(jì)技術(shù)對(duì)企業(yè)能力體系與企業(yè)績(jī)效相關(guān)性進(jìn)行了實(shí)證研究,研究結(jié)果表明:論文所設(shè)計(jì)的企業(yè)三大能力體系與其績(jī)效之間存在較高程度的一致,企業(yè)能力體系應(yīng)用于企業(yè)績(jī)效審計(jì)具有較強(qiáng)的合理性和科學(xué)性。 績(jī)效審計(jì)的程序與技術(shù)方法均屬于實(shí)務(wù)或操作層面的問(wèn)題,在績(jī)效審計(jì)越來(lái)越受到重視的背景下,對(duì)程序研究也成為一項(xiàng)非常緊迫的任務(wù)。因此,論文在驗(yàn)證了企業(yè)能力體系應(yīng)用于企業(yè)績(jī)效審計(jì)的合理性之后,對(duì)其的具體操作過(guò)程分計(jì)劃階段、實(shí)施階段、報(bào)告階段和后續(xù)階段進(jìn)行了詳細(xì)的闡述。
[Abstract]:Enterprise performance audit is the development focus of our country's current audit practice. It is an important subject that the internal audit and management audit in the audit theory system develop to the era of knowledge economy. The core problems of performance audit are: how to evaluate the business performance correctly in the performance audit, what kind of performance standard can be used to audit the value and contribution of the enterprise reasonably; What content should be included in the performance audit of the enterprise and what measure content should be involved? That is, the evaluation of enterprise performance. Under the impetus of the new economic tide, it is generally believed that the traditional performance evaluation indexes are mainly accounting and financial indicators, and pay attention to the reflection of process results, with the characteristics of static, single and passive. With the improvement of market competition and the shortening of the period of product and service upgrading, enterprises feel more and more competitive pressure. A successful enterprise no longer depends on its application of traditional financial evaluation index system. It depends more on its emphasis on the non-financial indicator system (such as innovation ability, sustainable development ability, etc.). How to adapt the performance audit of enterprises to the needs of the new situation and to explore more scientific and reasonable auditing methods and techniques in order to maximize its role in the development and competition of enterprises? Is the current theoretical circle in front of us a practical significance of the subject. The theory of enterprise capability focuses on the origin of the difference between enterprise competitive advantage and enterprise performance and how to maintain the long-term competitive advantage of the enterprise, which provides a new perspective for us to conduct the enterprise performance audit. Based on the theory of performance evaluation and the theory of enterprise capability, the index system of enterprise performance audit based on enterprise capability is constructed. This index system realizes the organic combination of financial index and non-financial index, quantitative index and qualitative index, long-term index and short-term index, and attaches importance to the evaluation of long-term competitive advantage of enterprises. It can reflect the comprehensive performance of the enterprise more comprehensively and truly, and has the advantage that the traditional financial performance audit does not have. This paper takes the IT listed company of our country as the research object, selects 208 samples, The correlation between enterprise capability system and enterprise performance is studied by using statistical techniques such as unit linear regression and multivariate linear regression. The results show that there is a high degree of consistency between the three capability systems and their performance. The application of enterprise capability system to enterprise performance audit is more reasonable and scientific. The procedure and technical method of performance audit are both practical and operational issues, so the performance audit has been paid more and more attention to. The study of procedures has also become a very urgent task. Therefore, after validating the rationality of the application of enterprise capability system in enterprise performance audit, the paper expatiates in detail its specific operation process in planning stage, implementation stage, reporting stage and subsequent stage.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前5條

1 張洋;低碳經(jīng)濟(jì)環(huán)境下的績(jī)效審計(jì)研究[D];天津財(cái)經(jīng)大學(xué);2011年

2 孫妼君;國(guó)有企業(yè)績(jī)效審計(jì)評(píng)價(jià)指標(biāo)體系的研究[D];沈陽(yáng)理工大學(xué);2011年

3 蘇妍;基于平衡記分卡的企業(yè)績(jī)效審計(jì)評(píng)價(jià)研究[D];西南財(cái)經(jīng)大學(xué);2008年

4 孔祥宇;基于財(cái)務(wù)績(jī)效的企業(yè)慈善捐贈(zèng)責(zé)任與企業(yè)能力匹配研究[D];西南交通大學(xué);2010年

5 羅明;基于核心能力理論的企業(yè)績(jī)效審計(jì)評(píng)價(jià)指標(biāo)體系研究[D];西南政法大學(xué);2010年

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本文編號(hào)：2007410