基于BSC的企业内部审计绩效评价体系研究

The Research on Performance Measurement for Internal Audit System Based on Balanced Scorecard

随着经济全球化进程的加快,企业所面临的环境也在不断变化,这给内部审计提出了更高的要求。在分析国内外内部审计绩效评价体系现状的基础上,借鉴国外成熟经验,引进平衡计分卡(简称BSC)体系,利用其应用优势来构建符合我国企业经营管理需要的内部审计绩效评价体系。

Along with the development of economic globalization,the enterprise faces in the changing environment,which gives higher request to internal audit.The traditional internal audit cannot reflect its audit function.So establishing a new era of performance evaluation system has become a hot spot.Drawing on the experience of foreign countries,its purpose is to construct the internal audit conforming to China＇s actual performance evaluation system.