山西霍州煤电内部审计绩效评价的分析及对策.docxVIP

PAGE 18 - PAGE 17 - 摘 要 随着现代管理制度和理念的不断发展，企业在经营过程中越来越注重先进管理方法的引用，而绩效评价作为现代内部审计的重要组成部分，在完善企业治理结构方面有着不可替代的作用。面对激烈的市场竞争，企业应该进一步整合内部管理机制，引入绩效评价，从而完善企业组织内部运营管理，增强企业整体经营实力，提升企业创造价值。 本文在内部审计绩效评价相关理论的基础上，对山西霍州煤电内部审计绩效评价展开论述。首先，描述山西霍州煤电内部审计绩效评价的组织结构、审计流程、工作内容；其次，通过分析山西霍州煤电内部审计绩效评价表发现其存在的问题及原因；最后完善了山西霍州煤电内部审计绩效评价表，并针对性地提出了山西霍州煤电内部审计绩效评价的优化建议，藉以保障煤电企业内部审计绩效评价工作的科学有效实施，从而提升煤电企业的管理水平，保持其核心竞争力，使企业以一种战略发展的视角，结合自身行业特点，不断完善内部审计绩效评价的管理，提高企业的价值，进而促进煤电行业内部审计绩效评价实践的丰富与完善。 关键词：内部审计；绩效评价；煤电企业 Abstract With?the?continuous?development?of?modern?management?system?and?philosophy,?enterprises?pay?more?and?more?attention?to?the?introduction?of?advanced?management?methods?in?the?process?of?operation,?and?performance?audit,?as?an?important?symbol?and?part?of?modern?internal?audit,?plays?an?irreplaceable?role?in?improving?corporate?governance?structure.?In?the?face?of?fierce?market?competition,?enterprises?should?further?integrate?internal?management?mechanism?and?introduce?performance?audit,?so?as?to?improve?the?internal?operation?and?management?of?enterprises,?enhance?the?overall?operation?strength?of?enterprises?and?enhance?the?value?creation?of?enterprises. This?paper?discusses?the?internal?performance?audit?of?huozhou?thermal?power?plant?under?the?guidance?of?the?specific?standards?of?internal?audit. Firstly, it describes the organizational structure, audit process and work content of internal performance audit of shanxi huozhou coal power plant. Secondly, through the analysis of shanxi huozhou coal power internal performance audit evaluation form found its problems and reasons; Finally perfected the shanxi huo zhou coal internal performance audit evaluation, and puts forward the shanxi huo zhou coal internal performance audit evaluation optimization Suggestions, so as to ensure coal enterprise performance audit work of scientific and effective implementation, so as to improve the management level of coal enterprise, maintain its core competitiveness, make the enterprise in the