本文从介绍企业效益审计的研究背景入手，分析了开展效益审计的重要
意义，阐述了国内外效益审计现状，简述了效益审计的理论基础，在此基础
上，对一重股份公司的基本情况和效益审计的实际开展情况进行了介绍，对
一重股份公司效益审计进行了深入剖析，分析出了此次审计过程中存在的内
容不合理、方法不适当和评价体系不科学等方面问题。
针对一重股份公司在内容、方法和评价体系方面存在的问题，本文逐一
进行了完善和丰富，通过调整和充实审计内容、选择和举例实用的审计方法、
建立科学的评价体系等措施，对一重股份公司的效益审计过程进行了重新构
架。
关键词：效益审计；评价指标体系；国有企业；一重股份公司哈尔滨工业大学工商管理硕士学位论文
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Abstract
In recent years, research on enterprise performance audit more and more,
but performance audit was carried out in seldom enterprise. As one of large
state-owned enterprises ,The Chinese First Heavy Corporation was one of the
company of carring out performance audit in China. But the result was
unsatisfactory, so it is essential for in-depth analysis the process of carrying out
performance audit to CFHC, find the shortcomings, formulate better solutions to
promote the progressing of enterprise performance audit in China.
Starting from describeing the research background of enterprise
performance audit, this paper analyzes the importance of carrying out
performance audit, elaborates the developing of performance audit in domestic
and foreign, outlines the theoretical basis of effectiveness of the audit. On this
basis, focus on describing the status of CFHC and the result of carrying out
performance audit to CFHC, in-depth analysis the unreasonable content and
inadequate audit method and unscientific evaluation system.
For the problem of carrying out performance audit to CFHC in content and
methods and evaluation system, through a lot of detailed analysis , the author
ways to take perfecting audit content and improving audit methods and
establishing a scientific evaluation system, improve the model of performance
audit to CFHC.
Keywords: performance audit, evaluation system,state owned enterprise, The
Chinese First Heavy Corporation
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