会计学院知识库

近年来由于市场经济的发展逐渐迈入快车道，国民生活水平日益提升，人们对强身健体的关注程度也在逐年上升，对各种医疗产品与保健品的需求也随之加大，因此医药行业的规范经营与人民的健康和福祉息息相关。而医药行业面临的经营环境倾向多样化，企业发展随处可见的机遇和挑战，正在不断加剧其金融风险。内部审计随着企业的发展变革也在不断更新自身战略定位，其重要性也在企业的发展过程中逐渐凸显。内部审计部门作为管理层客观、公正评价企业管理活动和经营活动的重要职能部门，日益受到更多企业的重视。因此一套合理的内部审计绩效评价体系，可以检验内部审计是否有效发挥职能，评估内部审计的工作质量与其提出建议的实用性，进而优化公司的治理流程并实现增值。

本文选取国内医药公司Z公司为研究对象，分析了Z公司内部审计现状与现存的绩效评价体系，发现该体系存在绩效考核指标未与整体目标相结合、指标难以量化、评价范围不全面、评价结果利用率低等缺陷。因此本文基于绩效棱柱法和利益相关者理论，从利益相关者满意和贡献、组织战略、业务流程、组织能力维度对Z公司内部审计绩效评价体系进行重新构建，使绩效评价范围更全面。通过对重构的体系进行运用，使用层次分析法确定权重，并用模糊综合评价法确定评价值得到研究结果。

研究结论表明Z公司的内部审计绩效处于中等水平，说明内部审计部门虽然在一定程度上发挥了其职能，但是还存在缺陷，需要改进与完善。本文在分析具体维度之后对现存的问题提出优化建议，旨在帮助Z公司内部审计部门提高工作效率，高效履职，实现组织价值最大化。

The national living leval is promoting increasingly bacause the market economy enter the rapid lane little by little, their concern extent of health is deepening constantly,so the requirement of medicine and health care products is augmenting. Therefore, the people' well-being is strongly associated with the normative administration of the pharmaceutical industry. The business circumstance of enterprises is transforming more various. In the evolution of enterprises, the troubles and opportunities that exist everywhere are aggravating financoal risks constantly. The internal audit is also updating strategic orientation with the perpetual development and innovation of enterprise, its significance is highlighted in the progress of enterprises little by little. The internal audit department is attached importance by more enterprise because it is an vital functional department, which management in oedre to estimate the business and operate activities of the enterprise fairly and objectively. Therefore, a seemly system can appraise the perf of audit legitimately, also can inspect whether the function is played valid, and assess its quality of work or some advises whether effective, also can improve governance process of enterprise and increase value.

This paper selects domestic Z pharmaceutical company as an example. By analysing the actual case of internal audit of Z company and the living system, it is discoverd that there are some imperfection in it, for instance assess indicators separate from total goal, index unable quantificat, the evaluation range not overall, and the verdict is low utilization. So this research begins from the five dimensionalities of performance prism model and rebulids system of Z company from from the stakeholders' satisfaction and contribution dimensions, the organizational strategic dimension, the business process dimensions and organizing ability, makes the estimated range more capacious. After that, by means of using analytic hierarchy process to confirm weight and fuzzy comprehensive evalution method to determine the evalutiom of estimate to get verdict.

The conclusion manifests that the result in a medium, it indicates that this branch has played its role up to a point, but there are some vulnerability, which need to be improved. This study provides suggestions about some existing problems after analyses specific dimensionality in order to improve workpiece ratio, supervise them perform their responsibilities efficienty and realize maximum of tissue value.