投资公司绩效审计方法探索

投资公司绩效审计应以财务收支真实性为基础,围绕业务经营情况,注重发现不属于违纪违规但对企业经营具有一定负面影响的不合理现象;注重从非财务信息中探寻企业决策的合理性;注重从行业标准和企业连续三年的财务数据中对企业整体经营情况客观、真实的评价等。

Exploring the Investment Company Performance Audit Methods

The performance audit of investment company should take financial revenues and expenditures authenticity as the foundation,around the business situation,pay attention to found the unreasonable phenomenon that do not break the rule and laws,but has a certain negative impact on enterprises management.So we should pay attention to seek for enterprises’ reasonable decision from the non-financial information,pay attention to get the objective,authentic assessment from industry standards and enterprise three years’ financial data of enterprises’ overall and continuous management,etc.