摘 要
企业作为社会发展的产物，成为了市场经济活动的主要参与者，随着我国市场经济的不断向前发展，越来越多企业也日趋规模化、集团化，在这个过程中，组织的各项管理需求也日趋增加，随之而来便是越来越重视其战略制定、风险防范、以期能够在一定风险承受范围内，得到更好的发展。这种思路与想法恰恰为组织内部审计工作提供了发展的契机，尤其是与组织战略绩效管理关联较为密切的绩效审计，得到了更多企业的重视。通过企业战略绩效管理体系与绩效审计的有效融合，将绩效审计更好地嵌入到其战略绩效管理体系中，且作为重要一个环节来予以实施，充分发挥出绩效审计特有作用，从而实现企业战略管理水平的进一步提升，促进了企业战略目标的达成。
本文在此大的研究背景下，通过对国内外绩效审计发展历史、关注事项、实施思路等相关内容进行研究，来探索我国企业绩效审计与组织战略绩效管理体系融合的新思路，且根据梳理思路借助先进的战略绩效管理理论构建了相应的绩效审计模型，来挖掘组织战略绩效管理的价值点与改善点。在文中结合了具体案例对构建的绩效审计模型进行了验证，在促进企业战略绩效管理体系进一步完善的同时，也丰富了企业在绩效审计方面的理论实践。
在研究过程中，采取了相关理论研究与实际分析相结合、定量与定性分析相结合的方式与方法，对企业战略绩效管理体系中绩效审计与管理体系间的关系、绩效审计的定位、开展思路等进行研究，结合战略绩效管理工具，探索企业绩效审计的实施与落实。
主要通过查阅相应的研究文献及图书、进行组织实际信息收集、分析相应影响因素等多种方法来进行研究。
在本论文撰写的过程中，对以往的企业绩效审计研究也有了一些新的突破：
一是促进绩效审计与管理的融合。提高了站位，系统性思考绩效审计与企业战略绩效管理系统的融合问题。既利用了已有战略绩效管理体系内容，又较以往有所延伸及发展，体现出内部审计价值所在。
二是扩展绩效审计关注范畴，加强了绩效审计导向的转变。将绩效棱柱模型作为实施绩效审计的方法论导入了绩效审计，重新思考企业绩效审计实施新思路，且拓展了绩效审计的关注范畴。
三是构建了模型，对传统绩效审计思路进行创新开拓。借助绩效棱柱模型结合实践，构建形成绩效审计模型，且对原有绩效审计思路及方法进行有效继承，并融入其中，在进行模型细化的考虑上，也更加贴近战略发展实际，这与以往的绩效审计思路有了很大不同。
对一个组织而言，绩效审计一直在战略绩效管理体系中扮演着一个重要的角色。通过相应的理论研究促进了作者在企业绩效审计思路中的重新与深入思考，进而引入了绩效棱柱战略绩效管理理论，借助该理论利用多维度来构建绩效审计模型并细化衡量指标，以期找到更好的绩效审计切入点对组织的战略绩效管理体系进行评价。通过 A 企业绩效审计过程中运用的绩效审计模型，进一步验证了基于企业需求而建立的绩效审计模型，具有一定的灵活性及其实用性，较以往平衡计分卡绩效审计思路有了进一步的延伸及发展，不仅扩大了战略发展的视角，也进一步探讨了影响战略的具体内容，对企业绩效审计而言具有很实际的战略改进与指导意义。
关键词：企业 战略 绩效审计 模型
Abstract
As a product of social development, enterprise has become the main participants in themarket economic activities, and more and more enterprises are increasing scale, collectivizewith the continuous development of market economy. During this process, the organization ofthe management requirements also increased, which put more and more attention to itsstrategic development, risk prevention, in order that it can within the scope of a certain riskand the organizations could get better development. The thoughts and ideas preciselyprovides the opportunities of the development to organize the internal audit work, especiallyto the performance audit which are more closely associated to organization's strategicperformance management, has also been put attention by more enterprises. Through theeffective integration of enterprise strategic performance management system andperformance audit, performance audit will better embedded in its strategic performancemanagement system and as an important link to give full play to the role of performance auditand to promote the enterprise strategic target.
Under the overall research background, through the research on the historicaldevelopment and matters need attention of performance audit at home and abroad, implementideas and other related contents of research, this paper try to explore new integration idea ofour country enterprise performance audit and the organization's strategic performancemanagement system. Meanwhile, it build the corresponding performance audit modelaccording to comb out the thinking of strategic performance management by means of theadvanced theory, so as to excavate the value of the organization's strategic performancemanagement and places need to be improved. In this paper, the author verified theperformance audit of the model combines with the specific cases for the construction. Itpromotes the strategic performance management system to further improvement as well asenriches the theory of private enterprises in terms of performance audit practice.
During the study, the author take the related theoretical research and practical analysis,the combination of the way and the method of combining quantitative and qualitative analysisto study the enterprise strategic performance management system of performance audit andmanagement system, the performance audit of the localization and the development ofrelations between ideas. The author explores the implementation of the performance audit andimplement of enterprise by combining with the strategic performance management tool. Inthe paper, the author made the study mainly through the methods such as read the relevantresearch literatures and books, organize the actual information collection and analysis ofrelevant factors.
There are some new breakthroughs for the research on previous enterprise performanceaudit, during writing this paper:
Firstly, to improve the combine of performance audit and management. Improve thestance and think performance audit enterprise strategic performance management systemintegration problems in system. Take advantage of the existing strategic performancemanagement system content, as well as be extension and development than the past, andmanifests the value of internal audit.
Secondly, expand the focus category on performance audit and strengthened the changeof performance audit guide. Use the performance prism model as the implementation ofperformance audit methodology to import the performance audit, rethink the enterpriseperformance audit of the implementation of new ideas, and expand the attention of theperformance audit.
Thirdly, build the model and innovate on the traditional performance audit ideas. Withthe performance prism model combined with the practice, build form performance auditmodel, and the original performance audit idea and method for effective inheritance, and isblended in among them. Detailed consideration in the model, also more close to the practiceof strategic development with the previous performance audit ideas have greatly different.
For an organization, performance audit plays important role in the strategic performancemanagement system. The studies of the corresponding theoretical research promote theauthor thinking in the enterprise performance audit idea, so as to introduce the performanceprism strategic performance management theory. With the help of the theory of usingmultidimensional to build the model of performance audit and refinement measure, in orderto get a better performance audit entry point to evaluate the organization's strategicperformance management system. The performance audit of A Company further validatedenterprise requirements and the mathematical models of performance audit, has certainflexibility and practicability. The model has the further extension and development comparewith the balanced scorecard performance audit idea. It not only expands the strategicdevelopment point of view, but also further discusses the influence. To the enterpriseperformance audit, it makes great meaning of improving strategies and guiding.
Key Words: Enterprise, Strategic, Performance Audit, Model
目 录
摘 要
Abstract
1 引言
1.1 研究的目的和意义
1.1.1 研究的目的
1.1.2 研究的意义
1.2 研究的思路与方法
1.2.1 研究的思路
1.2.2 研究的方法
1.3 研究的难点
1.3.1 不同管理体系衔接问题
1.3.2 衡量指标数据积累问题
1.4 难点应对与解决
1.4.1 绩效管理体系的统一
1.4.2 指标库的完善与丰富
1.5 研究的创新之处
1.5.1 促进绩效审计与管理融合
1.5.2 拓展绩效审计关注范畴
1.5.3 创新绩效审计实施思路
2 绩效审计发展历程
2.1 绩效审计简介
2.2 绩效审计的国内外发展情况
2.2.1 国外绩效审计研究
2.2.2 国内绩效审计研究
2.3 绩效审计与其他审计及评价的区别
2.3.1 绩效审计与财务审计
2.3.2 绩效审计与经济责任审计
2.3.3 绩效审计与货币资金审计
2.3.4 绩效审计与绩效评价
2.4 绩效审计涉及的工具或方法
2.4.1 KPI 指标
2.4.2 平衡计分卡
2.4.3 经济增加值（EVA）
2.4.4 绩效棱柱模型
3 企业绩效审计实施方法现状及思考
3.1 企业绩效审计实施方法存在的不足
3.1.1 国家绩效审计偏重财务指标
3.1.2 平衡计分卡反映内容受限
3.1.3 EVA 绩效审计方式有局限性
3.1.4 绩效棱柱模型内容细化不足
3.2 对企业绩效审计实施方法的再思考
4 企业绩效审计模型的构建
4.1 绩效审计模型构建的可行性分析
4.1.1 环境改变成为驱动因素
4.1.2 已有积累成为实务基础
4.1.3 理论发展形成理论依据
4.2 绩效审计模型设计的原则
4.2.1 内容的层次性
4.2.2 视角的全面性
4.2.3 实务的操作性
4.2.4 结果的应用性
4.3 绩效审计模型构建的思路
4.4 绩效审计模型的构成
4.4.1 绩效审计模型结构
4.4.2 绩效审计模型要素内容
4.4.3 绩效审计模型指标数据获取
4.4.4 绩效审计模型指标权重及分值
4.4.5 绩效审计模型结果应用
5 基于绩效审计模型的应用案例
5.1 A 企业简要介绍
5.2 A 企业绩效审计模型的应用
5.2.1 对各维度进行的绩效审计
5.2.2 绩效审计模型中权重的确认
5.2.3 A 企业绩效审计的综合评价
5.2.4 A 企业绩效审计结果简要分析
5.2.5 A 企业的管理改进简述
6 主要结论和后续展望
6.1 主要研究结论
6.2 后续研究与展望
参考文献
