会计学院知识库

摘  要

    近年来，我国经济发展能够取得巨大成就，离不开混合所有制改革赋予的重大意义，并且已经成为许多国有企业后续发展的必经之路。参与了混合所有制改革的企业拥有了逐步完善的内部治理体系和治理模式，且经营理念也有所转变，在很大程度上提高了资本流转率。在这场变革中，企业受益于此的同时，也存在一些待解决的问题，例如，非国有资本投资者的利益是否能够得到保障，推进股权多样化时如何避免国计民生类关键企业的资源流失，国有企业与非国有企业在融合时如何化解文化冲突等，这些问题的解决亟需企业完善内部治理。而作为企业内部治理的重要途径，通过内部审计绩效评价可以明确混合所有制企业在审计对象、审计内容、审计结果以及审计风险方面是否作出针对性的完善，进而促使内部审计更加符合混合所有制的要求，优化企业内部治理结构，筑牢混合所有制改革成效。

    本文首先概括了案例企业的混合所有制改革历程，利用公开信息，对比了董事会成员变动、审计委员会履职情况、审计部工作情况以及外部审计在改革过程中发生的变化，通过对比分析后认为其内部审计工作在审计范围、质量把控和信息披露上，仍然需要按照混合所有制改革的要求继续完善。其次，依靠平衡计分卡逻辑，使用层次分析法计算了案例企业内部审计绩效得分，用以检验案例企业作为混合所有制企业的内部审计表现。最后，从内部审计领域、内部审计质量控制、内部审计主体综合能力、董事会和审计委员会的作用等方面，对进一步提高混合所有制改革背景下的内部审计绩效提出了对策和建议。从案例企业的表现和内部审计的发展趋势可以看出，内部审计应当随着混合所有制改革的特点作出积极调整，既可以帮助已经完成改革的企业巩固内部治理，也可以帮助正在改革的企业作出更稳健的决策。

关键词：混合所有制  内部审计  绩效评价  层次分析法

Abstract

     In recent years, my country's economic development has made great achievements, among which the mixed ownership reform has played an important role and has become the only way for many state-owned enterprises to develop in the future. Mixed ownership reform can help state-owned enterprises improve their governance systems, establish a modern corporate governance model, and help state-owned enterprises improve the efficiency of capital use. In this transformation, while enterprises benefit from this, there are also some problems to be solved, such as whether the interests of non-state-owned capital investors can be guaranteed, and how to avoid the loss of resources of key enterprises of national economy and people's livelihood when promoting equity diversification, How to resolve cultural conflicts in the integration of state-owned and non-state-owned enterprises, etc., the solution of these problems urgently requires enterprises to improve their internal governance. As an important way of corporate internal governance, internal audit performance evaluation can clarify whether mixed-ownership enterprises have made targeted improvements in audit objects, audit content, audit results and audit risks, thereby making internal audit more in line with the requirements of mixed ownership. Optimize the internal governance structure of enterprises, and strengthen the effectiveness of mixed ownership reform.

    This paper first summarizes the process of mixed ownership reform of the case company, and uses public information to compare the changes of board members, the performance of the audit committee, the work of the audit department, and the changes in the external audit during the reform process. In terms of audit scope, quality control and information disclosure, the audit work still needs to be further improved in accordance with the requirements of mixed ownership reform. Secondly, relying on the logic of the balanced scorecard, the internal audit performance score of the case company is calculated by using the AHP, which is used to test the internal audit performance of the case company as a mixed-ownership company. Finally, from the aspects of the field of internal audit, the quality control of internal audit, the comprehensive ability of the internal audit subject, the role of the board of directors and the audit committee, it puts forward countermeasures and suggestions to further improve the internal audit performance under the background of mixed ownership reform. From the performance of the case companies and the development trend of internal audit, it can be seen that internal audit should be actively adjusted according to the characteristics of mixed ownership reform, which can not only help the enterprises that have completed the reform to consolidate the internal governance, but also help the enterprises that are reforming to make better robust decision.

Keywords：Mixed ownership;Internal audit;Performance evaluation; Analytic hierarchy process