摘要
战略绩效审计是企业战略审计委员会以战略绩效指标为基础,以完成董事会的监督要求为目的,以设定的战略绩效标准为依据运用审计监督的方法对企业在一定时期内战略的效率、效果和效益情况和战略的管理情况进行独立、客观、公正的经济监督活动。
风险环境使企业战略的外部环境变化莫测,趋势不一定延伸,优势瞬间改变,未来充满动荡和高度的不确定性;环境的变化不仅不连续,而且不可预测。在这种环境前提下,企业战略环境可称之为无规律战略环境形态。此时企业战略应从全局出发,面向未来,根据企业的核心能力,通过合作等多种方式,利用资源共享,适时调整企业战略,与时俱进,实现企业参与各方“多赢”的战略格局。
在复杂多变的风险环境中,外界信息大量涌入,如何实现企业战略的适时调整与转变,使企业战略更好地适应外部环境的需求,对企业战略绩效的实施效果进行绩效控制,实施战略绩效审计则成为必要的切实可行的手段。到目前为止,战略绩效审计还没有一个公认的严格的概念,其研究仍处于初级研究阶段。
战略绩效审计是企业顺应风险环境变化的趋势,不断调整自身的战略以期达到期望愿景的战略绩效衡量手段。它是理论发展的需要,也顺应了目前审计实践的需要。由于企业战略地位的重要性,竞争的需要,企业必须树立风险意识,战略绩效审计具有理论产生的必然。从战略绩效的影响因素来说,战略绩效审计存在着极大的供应方,几乎所有的利益相关者都对企业的战略状况表示出极大的关注,他们需要对企业经营中战略的制定和执行情况加以了解。当然,战略绩效审计的开展还需要监管层的控制需求,如果监管层没有监管的欲望及治理层对内部控制的运作,则无从开展审计活动。治理层的态度与支持程度决定了企业战略绩效审计开展的深度,并成为战略绩效审计开展的坚强有力后盾。
战略绩效审计来源于战略管理实践,是现代审计理论体系与实践活动的延伸,它的产生是现代审计理论实践突破传统的财务审计范畴并不断发展的结果。它不仅审计企业的会计层面的财务信息更多的是要审计企业关于战略方面的众多非财务的管理信息。战略绩效审计的实施不仅可以提高企业经营管理水平,尤其是战略管理水平,还可以最大限度地提高企业的经济效益。近些年来,我国上市公司在公司治理上向着现代企业制度迈进,形成了股东大会、董事会、监事会和高级管理者层面相互制衡的公司治理结构。但是在实践中却暴露出许多的问题,其中比较突出的地方就有战略制定的不合理、战略流程的疏于管理和战略的控制力较弱。而战略绩效审计正是为解决这一问题在实践中逐步形成的战略管理方法,它强调董事会必须在公司战略参与方面发挥更大的作用,提升执行并完成公司战略计划的能力。目前,战略绩效审计日益受到学术界和实务界的重视。
实施战略绩效审计可以提高企业战略决策和战略执行的效率。战略绩效审计通过对战略决策充分、合理的分析,对战略实施过程的完整性和有效性进行及时地监控,并随企业经营环境的变化对战略提出修正建议,提高了经营管理水平,增加了企业的竞争力。另一方面,实施战略绩效审计可充分发挥内部审计实现组织价值增值的功能。战略绩效审计作为内部管理审计的重要组成部分,通过对企业的战略制定和执行的监督评价,分析存在的问题,提出改进措施,从而避免企业发生战略失败,为其发展提供保障,这正是提高企业绩效的根本体现。
最后,实施战略绩效审计可进一步完善公司的治理结构。战略绩效审计机制的建立,使得在信息不对称条件下满足了内外部各方对战略情况了解的渴望,从而促使董事会在下设的战略委员会和审计委员会建立一套制约各方的监督制度,既可避免在战略制定与实施过程中的“道德风险”和“内部人控制”现象的发生,又可以建立健全、完善公司的治理结构。
本文主要包括七大部分,第一部分是绪论部分,主要包括研究动机、技术路线及研究的主要内容;并且对研究的目的、意义、思路和方法进行了阐述;最后,提出了战略绩效审计这个研究论题。
第二部分是对战略绩效审计的文献进行了梳理与回顾。主要回顾了国内外关于战略审计、绩效审计和战略绩效审计的相关理论文献,并对已有的理论研究文献进行了述评。
第三部分主要内容包括战略绩效审计基本理论的阐述。本文分析了战略和战略绩效的关系,对战略绩效进行了理论界定,阐述了战略管理的相关理论,并重点论述了战略绩效审计的基本理论内容。
第四部分是风险环境下的企业战略绩效审计模式解析。论文在对企业风险环境要素考虑的基础上,将企业战略分解成五个层级,论述具体的分解步骤和战略绩效审计的适应性,构建战略绩效审计的模式。论文就模式的具体内容进行了细致的分析与阐述,并就目前各大企业的应用情况进行了具体分析。
第五部分是关于战略绩效审计标准问题。企业的战略绩效审计需要考虑风险因素,并结合具体的企业实际。首先,分析了战略绩效审计标准产生的动因;其次,分析了风险环境引起的战略绩效审计标准的变化,并论述在不确定性的风险影响下企业战略绩效审计标准的选择。最后,根据战略绩效审计的新特点,指出战略绩效审计标准体系的构成内容。
第六部分是关于战略绩效审计质量控制的内容。其中主要包括风险环境下战略绩效审计质量控制的动力机制,以及从组织结构的重建、控制方法的更新、遵守职业道德等几个方面来解决质量控制的路径选择问题。最后,阐述如何构建审计质量控制体系,体系的具体内容以及怎样进行战略绩效审计的质量控制的问题。
第七部分是实证研究部分,本部分主要研究的是战略审计委员会开展审计工作对企业战略绩效的影响,将战略审计委员会开展的审计工作归纳为四个方面变量:是否设立置了审计委员会;战略审计委员会的特征变量;控制职能发挥的比例;监督职能发挥的变量等,并以净资产收益率、人均利润和人均营业收入三个指标为战略绩效的被解释变量,构建了三个回归模型,并进行了T值检验和回归分析,得出了初步结论,分析了产生此结论的原因,并就结论提出了进一步的解决建议。
第八部分是结论与建议部分。主要是就全文进行总结。总结了本文主要研究的内容和主要的创新点,并就目前企业战略绩效在风险环境下的实际情况提出了具体的建议。
Strategy is the company's strategic performance audit committee to audit the strategic performance indicators, in order to complete the supervision requirements for the purpose of the Board to set performance standards based on the strategic use of the method of auditing corporate strategy in a period of time efficiency, effectiveness and effectiveness of management and strategic independent, objective and equitable economic monitoring activities. Strategic risk environments so that the vagaries of the external environment, the trend is not necessarily an extension of benefits will change the moment, the future is full of turmoil and a high degree of uncertainty; changes in the environment not only continuous, and unpredictable. In this assumption, the corporate strategic environment can be called irregular shape the strategic environment. Proceed from the overall corporate strategy at this time, future-oriented, according to the company's core competencies, through cooperation and other means, the use of resource sharing, adjust business strategy, times, parties involved in the enterprise, "win-win" strategy the pattern.
In the complex risk environment, the influx of outside information, how to adjust business strategy and transformation, so that business strategy to better meet the needs of the external environment, the implementation of corporate strategic performance results for the performance of control, the implementation strategy performance audit is a necessary practical measures. So far, there is not a performance audit strategy recognized the strict concept, the research is still in its early research stage.
Strategic performance audit risk enterprises to adapt to environmental change is the trend of constantly adjusting their strategy to achieve the desired vision of the strategic performance measurement tool. It is the theory of development, but also conform to the current audit practice needs. As the strategic importance of enterprise, competition, companies must establish risk awareness, strategic performance audits have produced a theoretical necessity. From the strategic factors affecting the performance, the performance audit strategy there is a major supply-side, almost all of the stakeholders of the enterprise out of the strategic situation of great concern, they need the business development and strategic implementation to be understood. Of course, the strategy also needs to carry out performance audit control requirements of regulators, if regulators do not monitor and control the desire to control the operation of the internal layer, there is no way to carry out audit activities. The attitude control layer determines the business strategy and support to carry out the level of performance audit and performance audit carried out a strategic strong and powerful backing.
Strategic performance audit from the practice of strategic management is the modern audit theory and practice of the extension system, which produced a breakthrough in modern audit theory and practice of traditional financial audit scope and results of continuous development. It is not only the audit of the financial aspects of corporate accounting information is to audit more businesses on strategic aspects of the management of many non-financial information. Performance audit of the implementation of the strategy can not only improve enterprise management level, especially in the strategic management level, but also to maximize economic efficiency of enterprises. In recent years, China's listed companies on corporate governance forward toward a modern enterprise system, the formation of a general meeting of shareholders, board of supervisors and senior management levels of checks and balances of corporate governance structure. But in practice has revealed many problems, which have a more prominent place unreasonable strategy development, strategic processes and strategic neglect of management control is weak. The performance audit strategy is to solve this problem in practice, and gradually form a strategic management approach, which emphasizes the company's strategy to participate in the board of directors must play a greater role in enhancing the implementation and the ability to complete the company's strategic plan. Currently, the strategic performance audit by academics and practitioners increasingly attention.
Implementation of the strategic performance audit can improve the company's strategic decision-making and strategy execution efficiency. Strategic performance audit strategic decision by the full, rational analysis, the integrity of the process of strategy implementation and effectiveness of timely monitoring, and with the changes in the operating environment for companies to introduce amendments to improve the company's management level, to increase the company's competitiveness. On the other hand, the implementation of strategic performance audits can take advantage of value-added internal audit function to achieve the organization. Strategic performance management audit of internal audit as an important part of the company's strategy through the development and implementation of monitoring and evaluation, analysis of existing problems, suggest improvements, thus avoiding the occurrence of strategic failure in the company, to provide protection for its development, which is to improve fundamental expression of corporate performance.
Finally, the implementation of strategic performance audit can further improve the company's governance structure. Strategic performance audit mechanisms, making the conditions of asymmetric information on the strategy to meet the internal and external parties desire to understand the situation, thus contributing to the strategic committee under the board and audit committee oversight of all parties to establish a restraint system can avoid in strategy formulation and implementation process of the "moral hazard" and "internal control" phenomenon, and can establish, improve the corporate governance structure
This includes seven parts, the first part of the introduction part, the main motivation for including research, technical routes and the main research; and the study's purpose, meaning, ideas and methods are described; Finally, the proposed performance audit of this research strategy topic.
The second part of the strategic performance audit and review the literature of the sort. Home and abroad on major strategic review of the audit, performance audit and performance audit of the theory of strategic literature, and the existing theoretical literature and research review.
The third part of the main contents include strategic performance audit of the basic theory of descriptions. This paper analyzes the relationship between strategy and strategic performance, the performance of a theoretical definition of strategy, expounded the theory of strategic management and performance audit focuses on the strategic content of the basic theory.
The fourth part is the risk environment, corporate strategy performance audit mode analysis. Papers on enterprise risk on the basis of environmental factors into account, will be broken down into five levels of corporate strategy, discusses the specific steps and strategies to break down the adaptability of performance audit, performance audit of the model building strategy. Papers on the specific content model a detailed analysis and elaboration, and application of major companies on the current situation of the specific analysis.
The fifth part is about strategic performance audit standards. Firm's strategic performance audit to consider the risk factors, combined with the actual business. First, the analysis of the standard have the motivation; Second, the analysis of the risk of environmental changes caused by the standard, and discusses the risks of uncertainty under the influence of corporate strategy performance audit standard choice. Finally, based on strategic performance audit of the new features, strategic performance auditing standards that constitute the system content.
PartⅥis on the strategic content of the performance audit of quality control. Risk environment, which includes the strategic performance of audit quality control of the dynamic mechanism, and the reconstruction from the organizational structure, control of the update, abide by professional ethics and other aspects of quality control to solve the routing problem. Finally, explain how to build audit quality control system, the system how to solve the specific content and strategic performance audit of quality control.
PartⅦis part of empirical research, this part of the main research strategy of the Audit Committee is to carry out performance audit work on the impact of corporate strategy, and the value of T test and regression analysis, reached the preliminary conclusion, analysis of the reasons for producing this conclusion, and further on the conclusions of recommendations.
ChapterⅧof the conclusions and recommendations. Mainly on the full summary. This paper summarizes the main research content and innovation, and business strategy on the current risk environment in the performance of the actual situation of the specific proposals.
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