基于战略管理理论的绩效审计探析

本文在简要回顾战略管理理论及其理论工具的基础上，针对当前绩效审计理论研究及实践中存在的问题，客观地分析了在绩效审计中借鉴战略管理理论的必要性、可能性与现实性。进而对在绩效审计中如何应用战略管理理论作出了系统思考和阐述，即借鉴战略管理理论识别和评估被审计组织的战略；运用价值链理论分析战略实施的绩效；运用平衡记分卡理论全面评价组织的绩效。

Research on Performance Audit based on Strategy Management Theory

On the bases of strategy management theory and its academic tools,this paper impersonally analyzed the necessity and feasibility to introduce strategy management theory into performance audit in order to resolve the problems that existed in the study or the practice of performance audit.Furthermore,this paper systematically studied the application of strategy management theory in performance audit.This research includes three parts: identifying and evaluating the strategic object of the audited organization...