绩效审计在企业风险管理中的应用研究论文

本科论文摘 要瞬息万变的市场环境等机制因素，势必会给企业带来或多或少，程度不一的风险而良好的风险管理通过对风险的识别、把握和分析，主动地、有目的地、有计划地处理风险，往往会降低因风险使然而导致的决策错误、资源损失等。现如今，对于快节奏的追求，企业需要更高的绩效来支持。然而在绩效创造的过程中往往存在多方面的风险问题。绩效审计通过对企业的经济性、效率性、效果性评价的监督手段，在企业的风险管理中起到关键作用。本文以绩效创造存在的风险为起点，针对其内容、影响进行概括研究绩效审计在企业风险管理中的应用现状，找出主要影响因素和存在的问题，并提出对策性建议，为绩效审计充分发挥其职能，给企业创造最大价值，促进企业持久健康发展提供理论借鉴。关键词：企业风险管理，绩效审计，绩效管理本科论文Abstract.The rapidly changing market environment and other mechanism factors are bound to bring more or less, different degree of risk to enterprises. And good risk management through the identification, grasp and analysis of risk, proactively, purposefully, and systematically handles risks,often reduces the risk of decision-making errors and resource losses caused by risks.Nowadays, companies need higher performance to support fast-paced pursuits. However, there are many risk problems in the process of performance creation. The performance audit plays a key role in the risk management of the enterprise by monitoring the economic, efficiency and effectiveness of the enterprise.This article starts with the risk of performance creation, and summarizes the content and impact of performance auditing on the status of the application of performance auditing in enterprise risk management, finds out the main influencing factors and existing problems, and proposes countermeasures to give full play to performance audit Its functions provide theoretical reference for enterprises to create maximum value and promote sustainable and healthy development ...