会计学院知识库

在快递行业加速推进数字化转型与战略升级的背景下，作为国民经济基础性产业的物流企业，正面临智能技术应用深化与市场竞争格局重塑的双重挑战。随着大数据、物联网等技术驱动业务模式创新，企业内部审计职能亟需突破传统合规监督边界，向战略决策支持与价值链优化延伸。然而，当前绩效评价体系仍普遍存在指标设计与数字化场景脱节、战略目标传导机制缺失、审计成果向管理效能转化不足等突出问题。尤其在行业“规模增速放缓与运营成本攀升”并行的压力下，构建适配数字化转型的审计绩效评价机制，成为破解“降本增效”难题、筑牢风险防控体系的核心突破口。

本文以Z公司为例，深入探究其内部审计绩效评价体系。通过剖析现状，发现Z公司现行体系存在与战略脱节、指标缺乏差异与全面性、结果利用率低等问题，根源在于服务对象多样、工作特殊、绩效管理意识薄弱及战略意识缺失。为此，基于平衡计分卡理论框架，经分析其必要性后，依战略导向等原则，从财务、客户、内部流程、学习与成长维度筛选指标，运用层次分析法确定权重，构建新的内部审计绩效评价体系。应用新体系评分并分析各维度结果，如财务维度反映出成本控制与成果转化问题，客户维度体现审计部门优势与持续提升需求等。进而提出紧密结合战略目标、完善质量控制机制、建立沟通反馈体系及提升内审人员素质等保障措施。本研究不仅为Z公司优化内部审计效能提供解决方案，更为快递行业构建战略适配性绩效评价体系提供理论支撑与实践范式，推动审计绩效评价从传统合规导向向价值创造导向转型，助力企业提升风险防控能力与可持续发展水平。

Under the accelerated digital transformation and strategic upgrading of the express delivery industry, logistics enterprises - as fundamental components of the national economy - face dual challenges of deepened intelligent technology application and reshaped competitive landscape. While big data and IoT technologies drive business model innovation, internal audit functions urgently need to transcend traditional compliance supervision and extend into strategic decision support and value chain optimization. However, current performance evaluation systems still exhibit prominent issues including disconnection between indicator design and digital scenarios, absence of strategic objective transmission mechanisms, and insufficient conversion of audit outcomes into management effectiveness. Particularly under the dual pressures of "decelerating growth scale and escalating operational costs" in the industry, establishing an audit performance evaluation mechanism aligned with digital transformation has become crucial for addressing cost-efficiency challenges and strengthening risk prevention systems.

This study takes Z Company as a case to conduct an in-depth investigation of its internal audit performance evaluation system. Through analyzing current conditions, it identifies issues including strategic misalignment, insufficient differentiation and comprehensiveness in indicators, and low utilization of results - rooted in diverse stakeholders, operational particularities, weak performance management awareness, and deficient strategic consciousness. Accordingly, based on the Balanced Scorecard (BSC) theoretical framework and following strategic-oriented principles, the study establishes a new evaluation system through indicator screening across financial, customer, internal process, and learning/growth dimensions, with weights determined using Analytic Hierarchy Process (AHP). Application of the new system reveals dimension-specific findings: financial metrics expose cost control and outcome conversion issues, while customer dimensions demonstrate audit department strengths alongside continuous improvement needs. Corresponding safeguard measures are proposed, including strategic alignment enhancement, quality control mechanism improvement, communication feedback system establishment, and auditor competency development. This research not only provides solutions for optimizing Z Company's audit effectiveness, but also offers theoretical support and practical paradigms for constructing strategically adaptive performance evaluation systems in the express industry. It facilitates the transformation of audit performance evaluation from compliance-oriented to value-creation focused approaches, ultimately enhancing corporate risk prevention capabilities and sustainable development.