外文翻譯---審計(jì)過程能改善資產(chǎn)管理績(jī)效（節(jié)選）

1、<p>　　中文3500漢字，2000單詞，1.1萬(wàn)英文字符</p><p>　　出處：Visser J K, Mollentze J J. An Auditing Process to Improve Asset Management Performance[M]// Engineering Asset Management. Springer London, 2006:64-71.</p>

2、;<p><b>　　原文: </b></p><p>　　An Auditing Process To Improve Asset Management Performance</p><p>　　JK Visser，JJ Mollentze</p><p>　　An organisation's maturity in

3、 asset management practices and processes can be determined through the application of an asset management audit. The main objective of this study was to develop and validate an asset management auditing methodology. Thi

4、s methodology includes the development of a program for asset management improvement and the application of program for asset management improvement and the application of business process re-engineering (BPR) as a tool

5、to realise the improvement oppo</p><p>　　Background On Asset Management </p><p>　　Asset Management (AM) as a concept evolved from maintenance management to provide a more holistic approach to ma

6、naging the total life of a physical asset. Asset management in organisations has become the focal point to improve and optimise the contribution of a physical asset to the overall success and profitability of the organis

7、ation. In order to achieve optimum return on investment from a physical asset and maximise its contribution to the revenue or success of an organisation, the organisati</p><p>　　Auditing Asset Management <

8、;/p><p>　　Traditional maintenance management audits are conducted through interviewing key role players in the organisation with a standard list of questions, performing walk-abouts and studying some requested

9、documents and key measures. The results of such audits are then given in the form of a score with areas of concern highlighted. </p><p>　　Such audits are then given in the form of a score with areas of conce

10、rn highlighted. it says that measurement, as part of the maintenance cycle, consists of regular (typically annual) maintenance audits and a maintenance performance measurement process (typically performed monthly). The o

11、bjective of the audit is to in achieving the results envisaged by management in setting up the maintenance policies and procedures. </p><p>　　Research Objectives </p><p>　　Many definitions for a

12、sset management have been formulated. A consolidation of the different views and opinions was needed to provide an acceptable definition for asset management. Furthermore, the framework for asset management has yet to be

13、 fully developed. Various organisations and agencies have developed frameworks which are not fully comprehensive and do not take into consideration all issues in the concept of asset management. Within the elements of su

14、ch a model or framework, the basic bus</p><p>　　A methodology to conduct asset management audits needs to be formulated in order to map the current performance or maturity of an organisation. Included in thi

15、s methodology should be the improvement process at completion of such an audit. The main objective of the study was to develop and validate an asset management auditing process or methodology. This has not been addressed

16、 in the literature yet. Other objectives, supporting the main objective, were the development of: </p><p>　　Clear definition of asset management. </p><p>　　A comprehensive, all-inclusive framewo

17、rk for asset management. </p><p>　　Business processes associated with each element of the framework. </p><p>　　An asset management improvement strategy and program </p><p>　　Literat

18、ure Review </p><p>　　A literature survey was done on asset management definitions and frameworks as well as on asset and maintenance auditing methodologies. A few of the important literature sources are ment

19、ioned briefly in this paper. his process is initiated with an 'asset strategy' phase during which the question is answered on why the asset is required by the business enterprise. The process is concluded when th

20、e asset is terminated or 'phased out'. co-ordination and execution of all the business activities and </p><p>　　Processes need to be established in order to effectively manage maintenance activity an

21、d overall asset life cycle management. a global management process through which we consistently make and execute the highest value decisions about the use and care of our assets.' </p><p>　　The Oretical

22、 Framework For Asset Management </p><p>　　Asset Management is defined in this paper as 'The management of physical assets through its acquisition, operation, maintenance and disposal life cycle phases in

23、 order to optimise life cycle costs and maximise contribution to the profitability or success of an organisation'. The 'Asset Acquisition' phase of a physical asset's life can be divided into four element

24、s namely: ?</p><p>　　Asset requirements analysis ?</p><p>　　Asset design/procurement ?</p><p>　　Asset life cycle analysis ?</p><p>　　Asset installation and commissionin

25、g </p><p>　　The 'Operation' and 'Maintenance' phases indicated that are grouped together since they occur in the same time period. The 'Asset Operation and Maintenance' phase comprise

26、s fifteen sub-phases or elements. ?</p><p>　　Strategy development ?</p><p>　　Maintenance tactics ?</p><p>　　Work management ?</p><p>　　Human resources ?</p><

27、p>　　Performance measurement ?</p><p>　　Continuous improvement ?</p><p>　　Financial management ?</p><p>　　Materials management ?</p><p>　　Systems and information ?<

28、;/p><p>　　Change management ?Outsourcing ?</p><p>　　Safety, health, environment and risk (SHER) </p><p>　　Control and automation ?</p><p>　　Operating procedures ?</p>

29、;<p>　　Technology management </p><p>　　The final phase in the life cycle of an asset, i.e. 'Asset Disposal', comprises the following 4 elements that represent the business processes that must

30、be managed. ?</p><p>　　Asset decommissioning ?</p><p>　　Asset divesting ?</p><p>　　Asset retrospect ?</p><p>　　Safety, Health, Environment and Risk (SHER) </p>&

31、lt;p>　　Sponsor/Management Definition of Scope </p><p>　　Management or the identified sponsor defines the scope of the audit together with the auditor. The framework, as discussed earlier, consists of elem

32、ents and a decision has to be made whether certain of these elements will be excluded or not. </p><p>　　Pre-Audit Workshop </p><p>　　Before the audit is conducted a pre-audit workshop is conduct

33、ed with the key role-players from the section. It is important to include representatives from all affected departments in the organization, particularly operations and maintenance. </p><p>　　Information Gat

34、hering </p><p>　　According to the selected scope, information on the relevant elements is gathered. This information includes the current processes in each element in the form of policies or procedures as we

35、ll as the supporting systems and tools. </p><p>　　Process Mapping Workshop </p><p>　　This step is different from the ordinary run-of-the-mill audits. After the information has been gathered and

36、the auditor identifies that there are certain processes that he could not be supplied with (because it has never been documented), he should facilitate a short workshop to map the outstanding processes. It may also be fo

37、und that the required process does not exist. Process Verification </p><p>　　This can be compared to the physical audit of "traditional" audits. The auditor will visit the section and question cert

38、ain key personnel on the execution of the processes in the workplace. One may find that a business process has been documented in the form of a procedure, governing the execution thereof, but that in the day-to-day situa

39、tion in the workplace it is executed differently from what is prescribed. </p><p>　　Performance Measurement </p><p>　　Organisations and even sections within organisations have different ways of

40、calculating the same measurement. The different elements of the audit framework should have a least one or two measures assigned to it to enable comparison to benchmarks. </p><p>　　Feedback Workshop </p&g

41、t;<p>　　The feedback workshop should include all the key personnel that were involved in the audit as well as a representative from different levels and departments. A full report can also be distributed during th

42、is session. </p><p>　　Strategy Development </p><p>　　When developing the asset management strategy, representation from all key stakeholders is imperative. This is important to ensure that the n

43、ecessary support and buy-in is gained from the people that are going to make it work. Opportunities for improvement have been identified by the audit and according to this, the strategy will be developed. Aspects to be a

44、ddressed in this step are the development of a vision, mission, key objectives and key performance indicators (KPI's). </p><p>　　Improvement Program </p><p>　　The gaps have been identified,

45、targets have been set and the Program for Asset Management Improvement (PAMI) has to be developed. This program will contain the plans to close the gaps and achieve the targets. PAMI is a living program that details all

46、the necessary actions, resources and timelines that can take the organisation to the desired future state. PAMI needs to be communicated and displayed to all stakeholders so that current and future actions can be visible

47、 to all concerned. </p><p>　　Business Process Engineering (BPE/BPR) </p><p>　　Postulates that the entire organisation can be seen as a set of processes. Various tools and methodologies are avail

48、able in industry to perform Business Process Re-Engineering. Examples include the Business Process Re-design of The organisation will have to review the methodologies available to perform Business Process Re-engineering

49、and adopt what is most suited for the organisation. </p><p>　　Continuous Improvement </p><p>　　The Asset Management audit is not a once off exercise. It is advisable to perform follow up audits

50、to assess the implementation of the improvement actions as well as the effectiveness thereof. As you apply the audit process and compare trends with past audits, you gain increasing knowledge about the dynamics of your o

51、rganisation. </p><p>　　Validation Methodology </p><p>　　The validation of the asset management framework and audit methodology was done by means of a practical application as well as a survey di

52、stributed to different representatives from a wide range of organisations. </p><p>　　Most of the partial agreements could not be validated as it seemed that the respondent either did not understand, or misin

53、terpreted, the information provided before the survey was done. The biggest concern highlighted by participants was that the audit might be too holistic, but it is made clear that the first step of the audit is to determ

54、ine and/or narrow down it. </p><p>　　Data Collection </p><p>　　Obviously, when this step is performed the environment where the audit will take place must be taken into consideration and this wi

55、ll ensure that the scope of the audit is then applicable for the specific application and is not too broad. Practical application that the auditing methodology described in this paper was applied successfully at the Red

56、Area, Jwaneng Mine and the stakeholders of the Red Area supported the new auditing methodology and were willing to use it on a regular basis. The res</p><p>　　A study of the concepts involved will have to be

57、 carried out to fully understand their meaning and the language could be simplified. </p><p>　　Asset Management should have a strong business orientation and, whatever framework is used, should support Busin

58、ess Value Add within an Asset Auditing is a management tool addressing the need for assurance, much more than it is a strategy implementation vehicle. It cannot circumvent investment in people etc. </p><p>　

59、　Conclusion And Recommendation </p><p>　　The main objective of this research, i.e. to formulate a comprehensive framework for asset management, and to develop and validate an auditing methodology, was achiev

60、ed. Aspects of the Business Process Re-engineering methodology were included in the audit methodology. </p><p>　　The proposed audit methodology can be applied in virtually any business enterprise. It was tes

61、ted practically at a section of the Jwaneng diamond mine in Botswana and the results were satisfactory for the mine management. Several opportunities were identified within the predetermined scope of the audit at the sit

62、e that otherwise may not have been identified. The Program for Asset Management Improvement will contribute to improving the performance of the production assets. A contribution was also</p><p><b>　　譯文

63、: </b></p><p>　　審計(jì)過程能改善資產(chǎn)管理績(jī)效</p><p>　　在資產(chǎn)管理實(shí)踐過程中,績(jī)效審計(jì)能提高資產(chǎn)管理部門的工作效率。本文研究的主要目的是開發(fā)和驗(yàn)證資產(chǎn)管理績(jī)效審計(jì)的方法。這種方法包括對(duì)資產(chǎn)管理改進(jìn)方案以及方案的應(yīng)用和績(jī)效考核,通過構(gòu)建資產(chǎn)管理業(yè)務(wù)流程(BPR)來實(shí)現(xiàn)改善資產(chǎn)管理的目的,通過績(jī)效審計(jì)發(fā)現(xiàn)應(yīng)用開發(fā)中的問題并從中找到解決問題的方法。

64、根據(jù)這種績(jī)效審計(jì)的方法,可以創(chuàng)建一個(gè)“路線圖”,以逐步改善資產(chǎn)管理,優(yōu)化資產(chǎn)管理審計(jì)實(shí)踐的過程,這種審計(jì)方法可應(yīng)用于企業(yè),為企業(yè)創(chuàng)造利潤(rùn)作出貢獻(xiàn)。 </p><p><b>　　資產(chǎn)管理的背景 </b></p><p>　　資產(chǎn)管理AM作為一種概念是由維護(hù)管理引申而來,它提供了一種更全面的方法去管理實(shí)物資產(chǎn)的全過程。資產(chǎn)管理已成為組織中改善和優(yōu)化實(shí)物資產(chǎn)的重點(diǎn),以取得

65、全面成功和最大的盈利。為了實(shí)現(xiàn)實(shí)物資產(chǎn)的投資回報(bào),最大限度地發(fā)揮其作用,該組織需要不斷增加資產(chǎn),建立完善和成熟的管理。這意味著,在考慮資產(chǎn)生命周期的各個(gè)階段時(shí),需要進(jìn)行績(jī)效評(píng)估,以摸清本組織現(xiàn)行做法和實(shí)施中的效果?？?jī)效審計(jì)對(duì)于企業(yè)而言,它提供了一套評(píng)價(jià)、分析和改進(jìn)績(jī)效的科學(xué)系統(tǒng),經(jīng)過有效、科學(xué)、合理的程序來提高管理資源的有效性并使其高效地運(yùn)行。其目的也是為了確保管理層履行其使命,符合其宗旨和目標(biāo)。 </p><p&g

66、t;<b>　　審計(jì)資產(chǎn)管理 </b></p><p>　　傳統(tǒng)的管理審計(jì)是通過采訪關(guān)鍵人員、職員來進(jìn)行,在該組織內(nèi)部中使用標(biāo)準(zhǔn)問題清單的方法,通過反復(fù)思考和學(xué)習(xí)一些重要文件和關(guān)鍵措施,來突出和關(guān)注一些重點(diǎn)領(lǐng)域,并對(duì)這些重點(diǎn)領(lǐng)域進(jìn)行績(jī)效審計(jì)。 </p><p>　　這種審計(jì)方法,突出了所關(guān)注的重點(diǎn)領(lǐng)域,并以分?jǐn)?shù)的形式體現(xiàn)出來,也就是說,審核作為管理資產(chǎn)的一部分,對(duì)定期

67、通常是年度 實(shí)物資產(chǎn)進(jìn)行績(jī)效審計(jì),這種審計(jì)方法是通過制定審核程序和執(zhí)行管理政策來為管理層服務(wù)的。 </p><p><b>　　研究目標(biāo) </b></p><p>　　資產(chǎn)管理的許多定義已經(jīng)制定,對(duì)資產(chǎn)管理的定義存在不同的觀點(diǎn)和看法,對(duì)這些觀點(diǎn)和看法需要整合,以提供一個(gè)公眾能接受的資產(chǎn)管理定義。此外,對(duì)于資產(chǎn)管理框架還未完善,各組織機(jī)構(gòu)的框架還不全面,所以在資產(chǎn)管理概

68、念的問題上考慮的還不充分。而在這種模式或框架的中,基本流程尚未正式確定自己預(yù)期的目標(biāo)。需要用一種方法來對(duì)資產(chǎn)管理進(jìn)行審計(jì),需要制定業(yè)績(jī)規(guī)劃或組織流程,這種方法應(yīng)該包含在審計(jì)改進(jìn)和完成的過程之中,這項(xiàng)研究主要目的是開發(fā)和驗(yàn)證一個(gè)資產(chǎn)管理的審計(jì)程序或方法的績(jī)效,這項(xiàng)研究難點(diǎn)并沒有在相關(guān)文獻(xiàn)和著作中得到解決。而其他的目標(biāo)和方向也一樣,關(guān)注和支持的主要是如何明確發(fā)展資產(chǎn)管理:構(gòu)建全面、包羅萬(wàn)象的框架;確定業(yè)務(wù)流程與每個(gè)框架的內(nèi)容;適時(shí)改進(jìn)策略和

69、方案。 </p><p><b>　　文獻(xiàn)評(píng)論 </b></p><p>　　文獻(xiàn)回顧了對(duì)資產(chǎn)管理定義、框架以及對(duì)資產(chǎn)管理審計(jì)方法進(jìn)行說明和描述, 在文中一些重要文獻(xiàn)資源被簡(jiǎn)要提及,當(dāng)從研究方案中得出結(jié)論時(shí),資產(chǎn)管理過程也被終止或淘汰。協(xié)調(diào)和執(zhí)行所有業(yè)務(wù)活動(dòng)的過程,需要通過審核和研究實(shí)物資產(chǎn)的生命周期,以及通過收購(gòu)、運(yùn)行、維護(hù)和最終處置來達(dá)到考核的預(yù)期效果。對(duì)公司資產(chǎn)

70、績(jī)效審計(jì)包括資產(chǎn)的使用和風(fēng)險(xiǎn)程度(與可用性,效率,質(zhì)量,壽命和安全法規(guī)符合環(huán)保要求的關(guān)聯(lián)),需要建立一個(gè)有效的績(jī)效審計(jì)過程,以有效管理資金活動(dòng)和整體資產(chǎn)運(yùn)行的周期狀況,在全球管理過程中,我們通過不斷制定和執(zhí)行有關(guān)的決策來實(shí)現(xiàn)資產(chǎn)價(jià)值最大化。 </p><p>　　金融資產(chǎn)管理理論體系的框架 </p><p>　　資產(chǎn)管理在本文中定義為實(shí)物資產(chǎn)的管理,它是通過收購(gòu),運(yùn)行,改進(jìn)和處置資產(chǎn)生命周

71、期進(jìn)行績(jī)效審計(jì)和加強(qiáng)管理,優(yōu)化生命周期,降低資產(chǎn)管理成本,最終實(shí)現(xiàn)利潤(rùn)最大化一個(gè)組織活動(dòng)。實(shí)物資產(chǎn)管理的收購(gòu)階段可以分為四個(gè),即: </p><p>　　資產(chǎn)需求分析,資產(chǎn)設(shè)計(jì)/采購(gòu),資產(chǎn)生命周期分析,資產(chǎn)安裝和調(diào)試。 </p><p>　　“經(jīng)營(yíng)”和“維護(hù)”的階段應(yīng)該劃分為一組,因?yàn)樗麄兺谝粫r(shí)期,而在“資產(chǎn)經(jīng)營(yíng)和維護(hù)”階段由十五子階段組成: 戰(zhàn)略發(fā)展,維修策略,工作管理,人力資源,績(jī)效

72、評(píng)估,持續(xù)改進(jìn),財(cái)務(wù)管理,材料管理,信息和系統(tǒng),變化管理,外包,安全、衛(wèi)生、環(huán)境與風(fēng)險(xiǎn)SHER,控制與自動(dòng)化,操作程序,技術(shù)管理。 </p><p>　　在資產(chǎn)生命周期的最后階段,即“資產(chǎn)處置”由以下4個(gè)元素來體現(xiàn)工作流程管理:資產(chǎn)報(bào)廢,資產(chǎn)清理,資產(chǎn)回顧,以及資產(chǎn)的安全、衛(wèi)生、環(huán)境與風(fēng)險(xiǎn)SHER。 </p><p>　　贊助商/管理范圍的定義 </p><p>　

73、　管理部門或贊助商確定審計(jì)和審計(jì)師審計(jì)的范圍,該審計(jì)范圍,如前所述,由十五個(gè)階段決定,審計(jì)資產(chǎn)管理運(yùn)行的績(jī)效,以決定是否要將該框架保留或禁止。 審計(jì)前研討會(huì) </p><p>　　審計(jì)前進(jìn)行審計(jì)研討會(huì)將在績(jī)效評(píng)估部分起到關(guān)鍵性的作用, 重要的參與方包括組織中所有受影響的資產(chǎn)管理部門和人員,特別是操作和維護(hù)的審計(jì)代表人員。 </p><p><b>　　信息收集 </b>

74、;</p><p>　　根據(jù)之前審計(jì)選定的范圍,采集相關(guān)的元素信息,這些信息包括每個(gè)政策或?qū)嵤┑某绦?以及支持系統(tǒng)和工具表單中元素的當(dāng)前進(jìn)程,以確定審計(jì)采用的程序和方法。 </p><p><b>　　流程圖研討會(huì) </b></p><p>　　這一步不同于信息收集過程中的審計(jì),將信息收集之后取得審計(jì)師確認(rèn),在此過程中它有可能無(wú)法提供與(因?yàn)樗?/p>

75、從來沒有被記錄)某些程序相一致的信息資料,但它可以以流程圖的形式作為審計(jì)的優(yōu)秀程序,并將有助于短期研討會(huì)。 </p><p><b>　　過程驗(yàn)證 </b></p><p>　　這一步可以與“傳統(tǒng)”審計(jì)中的實(shí)物審計(jì)進(jìn)行比較。審計(jì)人員將訪問工作場(chǎng)所,就流程中的突出問題對(duì)某些部門和關(guān)鍵人員進(jìn)行提問、分析和總結(jié)。你會(huì)發(fā)現(xiàn)業(yè)務(wù)流程中以記錄程序、管理實(shí)施的過程來進(jìn)行績(jī)效審計(jì),但

76、是在日常工作場(chǎng)所中,規(guī)定的制度和執(zhí)行情況往往存在不同。 </p><p><b>　　績(jī)效評(píng)估 </b></p><p>　　在資產(chǎn)管理組織機(jī)構(gòu)中,一些部門測(cè)量的計(jì)算方式不同而績(jī)效評(píng)估的結(jié)果卻是相同的,這種績(jī)效評(píng)估是存在問題的,正確的績(jī)效評(píng)估應(yīng)該是,在不同內(nèi)容的審計(jì)框架中應(yīng)該至少有一個(gè)或兩個(gè)措施賦予它,之后分別看每個(gè)措施執(zhí)行后的結(jié)果,來進(jìn)行審計(jì)和評(píng)估,這樣才能得到比較

77、準(zhǔn)確的評(píng)估數(shù)據(jù),達(dá)到績(jī)效審計(jì)的預(yù)期效果。 反饋研討會(huì) </p><p>　　反饋研討會(huì)應(yīng)該包括全部關(guān)鍵人員(參與審計(jì)的人員以及不同層次和部門的代表),一個(gè)完整報(bào)告包括績(jī)效評(píng)估的報(bào)告,也可以在本次會(huì)議期間分發(fā)并進(jìn)行討論。 </p><p><b>　　戰(zhàn)略發(fā)展 </b></p><p>　　在發(fā)展和改進(jìn)資產(chǎn)管理策略時(shí),關(guān)鍵的利益相關(guān)者都表示勢(shì)在必

78、行,這一點(diǎn)尤為重要,在工作過程中需要得到審計(jì)人員和其他員工的支持和認(rèn)同,管理者和審計(jì)師已經(jīng)確認(rèn)了資產(chǎn)管理改進(jìn)的時(shí)間,并根據(jù)長(zhǎng)遠(yuǎn)戰(zhàn)略規(guī)劃,努力保持資產(chǎn)保值增值。 改進(jìn)計(jì)劃 </p><p>　　在確定與原來績(jī)效指標(biāo)差距后,根據(jù)工作中的實(shí)際情況,調(diào)整審計(jì)目標(biāo)和程序,對(duì)于資產(chǎn)管理來說,將需要改進(jìn)、完善和發(fā)展具體方案,該方案包括預(yù)期績(jī)效評(píng)估的計(jì)劃:縮小和彌補(bǔ)差距,實(shí)現(xiàn)資產(chǎn)管理的目標(biāo)。資產(chǎn)管理計(jì)劃改進(jìn)是一個(gè)生動(dòng)和不斷變化的

79、過程,改進(jìn)中的細(xì)節(jié)則需要一定的行動(dòng)、必要的資源和時(shí)間才可以達(dá)到績(jī)效審計(jì)所期望的狀態(tài)。資產(chǎn)管理計(jì)劃改進(jìn)需要交流、溝通和體現(xiàn)利益相關(guān)者的意志,使當(dāng)前和未來的行動(dòng)可以分配到相關(guān)的部門,并對(duì)相關(guān)行動(dòng)進(jìn)行評(píng)估考核,使資產(chǎn)增值,并符合相關(guān)者的利益。 </p><p><b>　　持續(xù)改進(jìn) </b></p><p>　　資產(chǎn)管理績(jī)效審計(jì)不是一次性就能到位的工作,明智的做法是進(jìn)行后續(xù)

80、的績(jī)效審計(jì)和跟蹤審計(jì),以改善措施,來達(dá)到資產(chǎn)管理的要求,實(shí)現(xiàn)其效益。在績(jī)效審計(jì)過程中,通過對(duì)資產(chǎn)管理績(jī)效審計(jì)過去的比較,你會(huì)越來越發(fā)現(xiàn)各方面知識(shí)的重要性以及激發(fā)你今后學(xué)習(xí)的動(dòng)力。 </p><p><b>　　驗(yàn)證方法 </b></p><p>　　對(duì)資產(chǎn)管理框架和審計(jì)方法的驗(yàn)證是通過實(shí)際應(yīng)用和分配給不同組織來進(jìn)行,用調(diào)查手段的審計(jì)方式對(duì)典型代表進(jìn)行檢查。多數(shù)資產(chǎn)管理

81、組織無(wú)法進(jìn)行全部驗(yàn)證,因?yàn)樵谡{(diào)查和審計(jì)過程中提供的資料不全面、不充分,不容易理解。 </p><p><b>　　數(shù)據(jù)采集 </b></p><p>　　明顯,在這一步中,審計(jì)必須考慮特定的環(huán)境,先確保審計(jì)的范圍然后根據(jù)具體環(huán)境來應(yīng)用,并且也不要超過特定的環(huán)境范圍。本文的審計(jì)方法是通過畫出紅色區(qū)域,來重點(diǎn)進(jìn)行考核和審計(jì),將朱瓦能礦山畫出紅色區(qū)域,并進(jìn)行績(jī)效評(píng)估和審計(jì),

82、利益相關(guān)者支持這種新的審計(jì)方法,而且也愿意經(jīng)常使用它,從審計(jì)的結(jié)果看,支持了績(jī)效審計(jì)在資產(chǎn)管理中所發(fā)揮的重要作用。資產(chǎn)管理應(yīng)該有一個(gè)強(qiáng)大的商業(yè)經(jīng)營(yíng)方向,不論使用什么樣的框架,應(yīng)該支持企業(yè)內(nèi)部審計(jì)和內(nèi)部控制以使資產(chǎn)增值,資產(chǎn)增值后,需要建立資產(chǎn)增值的績(jī)效審計(jì),它是為管理服務(wù)而實(shí)現(xiàn)企業(yè)價(jià)值最大化的需要。對(duì)資產(chǎn)進(jìn)行績(jī)效審計(jì),遠(yuǎn)遠(yuǎn)超過它戰(zhàn)略實(shí)施的手段,因?yàn)樗芤?guī)避投資人舞弊、欺詐等行為,有利于企業(yè)資產(chǎn)保值增值,更有利于企業(yè)發(fā)展。 結(jié)論和建議

83、</p><p>　　本文研究的主要目標(biāo)是制定一套全面的資產(chǎn)管理績(jī)效考核的框架,并對(duì)資產(chǎn)管理運(yùn)行和和實(shí)施過程進(jìn)行績(jī)效審計(jì),構(gòu)建一套完善有效的審計(jì)方法,以實(shí)現(xiàn)企業(yè)利潤(rùn)最大化。 </p><p>　　這種績(jī)效審計(jì)方法可應(yīng)用于很多制造性企業(yè),該審計(jì)方法在博茨瓦納朱瓦能鉆石礦山運(yùn)用的一段時(shí)期來看,對(duì)礦山管理和考核非常好,結(jié)果令管理者相當(dāng)滿意。在審計(jì)現(xiàn)場(chǎng)和預(yù)定的范圍內(nèi),多次驗(yàn)證了這種績(jī)效審計(jì)方法的有