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随着我国社会主义市场经济体制的不断发展以及现代企业制度的建立和完善,企业面临着越来越激烈的市场竞争。面对这一情况,企业建立一套符合自身发展的绩效审计评价指标体系已成企业维护自身资产安全,实现自身可持续发展的必然要求。然而,目前我国对于国有企业绩效审计评价指标体系的构建还尚未成熟和完善。本文主要对国有企业的绩效审计以及绩效评价做了简单的阐述,并从财务内部经营、成长学习以及环保等方面,提出了具体的企业绩效审计评价指标体系的构建方式。
With the continuous development of China’s socialist market economic system and the establishment and improvement of the modern enterprise system, enterprises are faced with increasingly fierce market competition. Faced with this situation, the establishment of a set of performance audit evaluation indicators in line with its own development has become a necessary requirement for enterprises to safeguard their own assets and achieve their own sustainable development. However, at present, the construction of evaluation index system for performance audit of state-owned enterprises in China is still immature and perfect. In this paper, the performance auditing and performance appraisal of state-owned enterprises are briefly described, and the specific construction method of enterprise performance audit evaluation index system is put forward from the aspects of financial internal management, growth and learning and environmental protection.