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随着我国市场经济体制改革的不断深入,现代企业制度也逐渐建立,要求企业构建完善的绩效审计评价指标体系,这样才能紧跟时代发展的步伐。但当前企业绩效审计评价指标体系尚不健全,还处于发展阶段,且在实际运用中也有很多不足,加之各个企业绩效审计评价依据的标准也有所不同,导致审计工作面临重重困难。文章主要分析了几种企业绩效审计评价的方法,并提出了构建企业绩效审计评价指标体系的有效路径,以期能促进企业绩效审计的科学化发展。
With the continuous deepening of the reform of the market economy system in our country, the modern enterprise system has also been gradually established, requiring enterprises to establish a sound performance audit evaluation index system in order to keep pace with the development of the times. However, the current performance evaluation of enterprise performance evaluation index system is not perfect, is still in the development stage, and there are many shortcomings in the practical application, combined with the standards of each enterprise performance audit evaluation are also different, resulting in audit work is facing difficulties. The article mainly analyzes several methods of enterprise performance audit evaluation and puts forward an effective way to build an enterprise performance audit evaluation index system in order to promote the scientific development of enterprise performance audit.