- I - 摘要 随着经济全球化在世界范围内的深入发展，企业对内部审计的需求也发生了变 化，内部审计作为控制企业风险、增加企业价值的重要控制手段，其重要性越来越 突出。本文以京煤集团有限公司为研究对象，在分析其内部审计绩效现状的基础上， 构建新的评价指标体系，并运用模糊层次分析法进行绩效评价。 首先，通过文献阅读，对内部审计绩效评价的国内外相关研究进行了系统梳理， 阐述了内部审计、绩效评价相关概念以及绩效棱柱等理论，奠定了论文研究的理论 基础。 其次，分析了京煤集团的发展概况、组织架构和经营现状，从内部审计的内容、 组织结构和流程的角度分析了京煤集团内部审计的现状及其绩效评价情况，进而归 纳总结出京煤集团内部审计存在的问题。 再次，阐述了模糊层次分析法的基本原理，根据绩效棱柱理论构建了京煤集团 绩效评价的5维度共35个指标体系，并进一步结合模糊层次分析法，对京煤集团内 部审计绩效进行了评估。 最后，根据绩效评估结果，结合京煤集团内部审计绩效评估存在的问题，从激 励机制优化、内审组织能力强化以及业务能力提升等方面提出了绩效提升对策。 关键词：内部审计；绩效评价；绩效棱柱法；模糊层次分析法；京煤集团 燕山大学工商管理硕士学位论文 - II - Abstract With the deepening development of economic globalization in the world, the demand for internal audit has also changed. As an important means of controlling enterprise risks and increasing enterprise value, internal audit is becoming more and more important. This paper takes Beijing Coal Group Co., Ltd. as the research object, based on the analysis of its internal audit performance status, constructs a new evaluation index system, and uses the FAHP to evaluate its performance. Firstly, through literature review, this paper systematically combs the domestic and foreign related research on internal audit performance evaluation, defines the related concepts of internal audit, performance evaluation and performance prism theory, and establishes the theoretical basis of the paper research. Secondly, it analyses the general situation of development, organizational structure and operation status of Beijing Coal Group. From the perspective of internal audit content, organizational structure and process, it analyses the status quo of internal audit and performance evaluation of Beijing Coal Group, and then summarizes the existing problems of internal audit performance evaluation of Beijing Coal Group. Thirdly, the basic principle of the Fuzzy Analytic Hierarchy Process (FAHP) is elaborated. According to the performance prism theory, a five-dimensional performance evaluation index system of Beijing Coal Group is constructed. Furthermore, the internal audit performance of Beijing Coal Group is evaluated by combining FAHP. Finally, according to the results of performance evaluation, combined with the problems existing in internal audit performance evaluation of Beijing Coal Group, this paper puts forward relevant safeguard measures from the perspectives of incentive and termination mechanism, communication and supervision mechanism and self-regulation mechanism. Keywords：Internal Audit; Performance evaluation; Performance Prism Method; Fuzzy Analytic Hierarchy Process; Beijing Coal Group 目 录 - III - 目 录 摘要 ................................................................................................................................... I ABSTRACT ......................................................................................................................... II 第1章 绪 论 .................................................................................................................... 1 1.1 研究背景和研究意义........................................................................................... 1 1.1.1 研究背景 .................................................................................................... 1 1.1.2 研究意义 .................................................................................................... 2 1.2 国内外研究现状 ................................................................................................... 2 1.2.1 国外研究现状............................................................................................ 2 1.2.2 国内研究现状............................................................................................ 4 1.2.3 国内外研究现状述评 ............................................................................... 7 1.3 研究内容和研究方法........................................................................................... 8 1.3.1 研究内容 .................................................................................................... 8 1.3.2 研究方法 .................................................................................................... 8 第2章 相关理论基础 ........................................................................................................ 9 2.1 内部审计 ............................................................................................................... 9 2.1.1 基本概念 .................................................................................................... 9 2.1.2 基本特点 .................................................................................................... 9 2.2 绩效评价 ............................................................................................................. 10 2.2.1 绩效的概念 .............................................................................................. 10 2.2.2 绩效评价及其分类 ................................................................................. 11 2.2.3 内审绩效评价的概念 ............................................................................. 11 2.3 利益相关者理论 ................................................................................................. 12 2.4 本章小结 ............................................................................................................. 13 第3章 京煤集团内部审计现状 ..................................................................................... 14 3.1 京煤集团简介 ..................................................................................................... 14 3.1.1 发展概况 .................................................................................................. 14 燕山大学工商管理硕士学位论文 - IV - 3.1.2 组织架构 .................................................................................................. 14 3.1.3 经营情况 .................................................................................................. 15 3.2 京煤集团内部审计现状 .................................................................................... 16 3.2.1 内部审计组织结构 ................................................................................. 16 3.2.2 内部审计的内容 ..................................................................................... 16 3.2.3 内部审计的流程 ..................................................................................... 17 3.3 京煤集团内部审计的作用 ................................................................................ 18 3.3.1 及时发现常规财务活动漏洞 ................................................................. 18 3.3.2 有效提高财务风险管理水平 ................................................................. 19 3.3.3 提高了内部审计的自我规范能力 ......................................................... 20 3.4 京煤集团内部审计存在的问题 ........................................................................ 21 3.4.1 内审落实不到位 ..................................................................................... 21 3.4.2 内审信息化建设滞后 ............................................................................. 22 3.4.3 内部审计队伍能力不足 ......................................................................... 22 3.4.4 内审评价的方法落后 ............................................................................. 22 3.5 本章小结 ............................................................................................................. 23 第4章 京煤集团内部审计绩效评价 ...................