基于平衡计分卡的GH能源公司内部审计绩效评价研究

LZUFE-KMS > 会计学院

作者	赵若菱
姓名汉语拼音	Zhao Ruoling
学号	2019000008145
培养单位	兰州财经大学
电话	15999395166
电子邮件	m13470008628@163.com
入学年份	2019-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	无
学科代码	0257
第一导师姓名	王宁郎
第一导师姓名汉语拼音	Wang Ninglang
第一导师单位	兰州财经大学
第一导师职称	副教授
题名	基于平衡计分卡的GH能源公司内部审计绩效评价研究
英文题名	Research on internal Audit Performance Evaluation of GH Energy Company based on Balanced Scorecard
关键词	内部审计绩效评价平衡计分卡企业价值增值
外文关键词	Internal audit ; Performance evaluation ; BSC ; Enterprise value increment
摘要	在全球市场经济和资本市场繁荣发展的今天，经济环境中处处存在着挑战和风险，各个领域企业之间的竞争愈发激烈，企业只有兼顾安全和生产经营发展，才能在保障企业安全的同时促进企业高效长远发展。在现代公司治理的背景下，内部审计在企业经营管理中扮演着防控风险、监督制衡的角色，内部审计在促进企业良好运行，提升企业治理能力、推动企业高质高效发展等方面发挥着至关重要的作用。因此，为了更好的满足国家和社会对内部审计提出的严要求高标准，企业必须对内部审计工作的业绩和效果进行准确合理评价，了解到内部审计的实际情况，从而对其进行针对性的提高和改善。通过建立和应用一套完备的内部审计绩效评价体系，评价和管理内部审计工作，达到为企业实现战略目标贡献力量，促进企业价值增值的目的。本文以 GH 能源公司为研究对象，对该公司内审绩效管理的实际情况进行研究，发现 GH 能源公司内部审计绩效评价体系存在评价指标未能服务于企业战略、评价指标不全面、评价内容不具有针对性、内部审计绩效评价与其职能不匹配等问题，深入分析导致产生以上问题的原因主要包含了企业对内部审计部门的重视程度不足、内审绩效评价体系建立难度加大、评价体系与战略目标结合不紧密、对绩效评价的认知存在偏差。所以本文基于平衡计分卡的理论架构，从四个维度出发重新构建了一个符合 GH 能源公司内部审计现实状况的绩效评价指标体系。在这个过程中运用了层次分析法对各维度和指标的比重进行合理分配，改善了原有的不足之处，使绩效评价体系能更加科学和系统地评价内审工作质效。随后采用专家评分的方式运用新的评价体系对内部审计的绩效水平进行评估，并具体分析了评价结果。最后本文针对 GH 能源公司内部审计存在的缺陷和漏洞提出加强内审队伍的专业建设、加强内部审计成果的应用、充分获得治理层和管理层的重视和支持、强化内部审计数字化的运用能力的改进建议以期能帮助公司更好地提升内审绩效水平。
英文摘要	Today, the global market economy and capital market are thriving and developing. There are challenges and risks everywhere in the economic conditions. The competition among firms in every fields is becoming increasingly fierce.In the context of modern corporate governance,internal audit can prevent and manage risks, supervise and balance in the management of corporations. Internal audit plays an important role in promoting operation of enterprises, improving the governance capacity of enterprises, and serving the high-quality development of enterprises.Therefore, in order to better meet the high standard of the society for internal audit, companies must assess the performance and effect of internal audit work accurately and reasonably, understand the actual situation of internal audit, so as to improve and improve it.Through the establishment and application of a perfect set of internal audit performance evaluation system, evaluating and managing internal audit work, to contribute to the enterprise to realize strategic goals and promote enterprise value increment. This paper takes the GH energy company as the research object, conducting research on performance management of internal audit , to found that GH energy company have an evaluation index system of performance of internal audit failed to serve the enterprise strategy, evaluation indicators are not comprehensive, evaluation content does not have pertinence, internal audit issues of performance evaluation and its function does not match.In-depth analysis of the reasons for the above problems mainly includes enterprise pays insufficient attention to the internal audit department, increased difficulty in establishing the internal audit performance evaluation system,etc.Therefore, based on the theoretical framework of balanced scorecard, this paper re-constructs a performance evaluation index system that accords with the reality of GH Energy company's internal audit from four dimensions.In this process, using the analytic hierarchy process reasonably allocates the proportion of each dimension and index, to improve the original shortcomings, so that the performance assessment system can assess the quality and efficiency of internal audit work more scientifically and systematically.Then using the new evaluation system evaluates the performance level of internal audit by means of expert scoring, and the evaluation results are analyzed in detail.Finally, the paper in order to solve the GH energy company's internal audit problems ofperformance evaluation, put forward Suggestions for improvement, such as increasing internal auditors professional quality, strengthening the application of the internal audit results, fully obtaining the attention and support of the managers, to strengthen the internal audit of digital skills, hoping to help the company to enhance the level of internal audit performance better.
学位类型	硕士
答辩日期	2022-05-29
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	74
参考文献总数	42
馆藏号	0004535
保密级别	公开
中图分类号	F239/140
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32362
专题	会计学院
推荐引用方式 GB/T 7714	赵若菱. 基于平衡计分卡的GH能源公司内部审计绩效评价研究[D]. 甘肃省兰州市. 兰州财经大学,2022.

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