长期以来审计只管审计、评价只管评价的割裂现象普遍存在,形成企

业审计活动与评价活动难以协同创造价值的困难局面,这个问题成为企业

盈余管理行为控制和效益提升迫切需要解决的重要课题。目前现代内部审

计、绩效评价及盈余管理的研究异常活跃,但审计与评价联动方面的研究

较为少见。本文突破传统的审计只研究审计、评价只研究评价相对孤立的

局面,基于盈余管理视角,结合本企业审计实践工作经验,将管理效益审

计与评价结合起来专门研究,旨在丰富相关领域理论与实务研究,为促进

审计与评价切实为企业创造价值、提升风险管控能力服务。

本文系统梳理了前人研究成果,契合企业实际,访谈、调研了审计与

评价现状。基于盈余管理视角,从联动原理、实施步骤和业务流程等方面

设计了企业管理效益审计与评价联动机制并进行了实证检验。

本文设计了管理效益审计与评价联动机制。通过审计与评价联动流程

再造,从管理层面上建立监督与评价信息传递及反馈机制,使管理效益审

计与评价转化为增加价值、改善组织运营的增值行为。实证结果显示,管

理效益审计与评价联动机制设计方案具有可行性,可以实现预期效果。

本文研究发现,审计与评价联动机制的建立,可以发挥部门间优势互

补、协同促进的优势,显著减少盈余管理行为,提升企业价值。

关键词:管理效益审计,评价,联动机制

ABSTRACT

For a long time, the separation of evaluation from audit has existed

extensively. It causes difficulties for enterprise audit and evaluation activities

in creating values in coordination, thus led to the urgent need, which

addressing to the important topic on controlling the earnings management

behaviors and improving the economic profits. Nowadays, researches on the

modern internal audit, performance evaluation and earnings management are

active, but the linkage mechanism study is rare on performance audit and

performance evaluation. This paper breaks through the traditional isolation

that audit study does not link with the evaluation subject. Combining with the

enterprise audit practice experience, the author specialized the research of

performance audit and evaluation based on the earnings management

perspective. The study aims at enriching the related research field on theory

and Practice, promoting the audit and evaluation to create enterprise values,

and enhancing the abilities of risk control.

In according with the enterprise actual situation by interviews, surveys

and evaluations, this paper reviews the results of previous studies

systematically. From the view of the earnings management perspective, this

paper designs the linkage mechanism between performance audit and

evaluation from several aspects, such as the linkage Mechanism principle, the

implementation step, business process and so on. Besides, the paper also

includes an empirical test.

This paper designs the performance audit and evaluation linkage

mechanism. Through the linkage process reengineering of audit and evaluation,

the supervision and evaluation information transmission and feedback

mechanism have been established on the management level. The linkage

mechanism designs transform the performance audit and evaluation to

increase values and improve management behaviors. The empirical results

show, linkage mechanism design scheme of performance audit and evaluation

is feasible which can achieve the desired effect.

The study found that the establishment of the linkage mechanism of the

audit and evaluation can play complementary, synergistic advantages between

departments, reduce earnings management behavior significantly, and promote

the enterprise increase values.

KEY WORDS: performance audit, evaluation, linkage mechanism, earnings

management