浅析企业绩效审计的难点与对策(国外英语资料).docVIP

浅析企业绩效审计的难点与对策(国外英语资料) Analysis of the difficulties and Countermeasures of enterprise performance audit 2011-3-7 13:4 Baoheng [small] [thunder] [i] to print error Abstract: since the mid twentieth Century, the performance audit has been the rapid development in the west, some enterprises started late compared with performance audit of enterprises in our country, the practice is still in development, the theory is still in the exploration of the formation process, so the enterprises to carry out performance audit at present there are still many difficulties. This paper intends to discuss the difficulties and Countermeasures of performance audit in enterprises, so as to promote the smooth development of enterprise performance audit in china. Key words: performance audit; difficulties; Countermeasures As a tool of economic supervision, audit is also aimed at improving economic benefits. But for a long time, auditing usually improves economic benefits indirectly by checking mistakes and preventing fraud on the basis of pure financial audit. Until the late twentieth Century, with the development of accountability theory and performance audit theory, some Western companies began to focus on and improve their own management system, vigorously implement the functions of management and scientific management, to strengthen the enterprise internal control system, improve internal work efficiency. Enterprise managers on the audit work also has a new requirement for the focus of audit work from traditional audit to improve and perfect the management mechanism of enterprises, improve the economic benefits of the track, which have been produced in order to improve the economic benefit for the purpose of the audit, such as management audit, business audit, and comprehensive the audit, the audit is different, but the core is to management activities as the object, in order to increase economic benefits for the purpose of the audit in our country is usually called the performance au