基于平衡记分卡的企业绩效审计探讨

Enterprise Performance Audit Based on Balance Score Card

传统的企业绩效审计局限于企业内部,以短期性的财务指标为评价准则,导致经理经常注重短期的利润增长,而忽视企业长期的获利能力。基于平衡记分卡的绩效审计模式从企业的内外环境、财务与非财务指标相结合的多元化角度进行审计,使经理的业绩评价准则与企业长期的竞争优势相一致。

Traditional enterprise performance audit is limited only to internal enterprise with short-term financial index as evaluation principle, making the managers more conscious of short-term profit gains and less of the long-term profit-earning capacity of enterprise. Yet the balance-score-card-based performance audit approaches by integrating internal and external environment of the enterprise as well as financial and non-financial index so that the performance evaluation criteria of managers will be consistent with long-term competition advantage of the enterprise.