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从第一个图中,我们可以利用一些财务指标来表示。如下所示,财务控制系统包括四个方面,如盈利能力、资产运营能力、偿债能力和发展能力。主营业务收入在很大程度上反映了会计主体的经营状况,利率也是一个非常重要的关键指标。利率是最常用的指标,因为它是容易计算,易于理解并且是有意义的。作为对业绩的一种衡量,利润是综合性且不容受到觉察的。它包括收入、成本、毛利，它们可以影响所得税和税后利润。

An Accounting firm is an independent legal entity, and it is also recognized to be a profit-making organization. As a business corporation, we should identify and justify relevant financial and non-financial key performance indicators (KPI) to estimate all of the organizational performance and individual performance.

From the first of the view, we can use some financial indicators to express. As follows, the financial control system including four aspects, such as profitability, assets operation ability, debt paying ability and development ability. The main business income reflects the accounting firm’s operating status to a large extent and the Rate of Interest is also a very important key indicator. The rate of interest is a ratio of the accounting profits earned by the business unit divided by the investment assigned to it. The rate of interest is the most commonly used measure because it is easy to calculate, easy to understand, and meaningful in an absolute sense. As a measure of performance, profit is comprehensive and unobtrusive. It includes revenue, cost of human beings, gross margin, promotion of the audit skills, income tax and profit after tax. Auditing cost centers can be measured in monetary terms.

In the Auditing Department, the financial exposure and the legal risk is always exists. Just one of it is financial risk: including financial report distortion risk, assets security threatened risk and the risk of fraud. When most of the auditors audit financial statement, they are not in accordance with the relevant accounting standards and the provisions of the accounting system. So it will lead the financial reports and information disclosure is not complete, inaccurate and timely (Sally, 2003). If the Auditing Department does not make up a relevant assets management system, resulting in lower the value of the assets such as equipment, inventory, securities and other assets. On the one hand, the auditors provide services to keep corporation reputation. On the other hand, auditors themselves use their special power to get unfair or the illegal income.

In the financial risk, widely collects the index of the information of company profitability, assets operation ability, debt paying ability, development capability, focus on cost accounting, fund settlement and cash management business happened or easy occurrence mistake of business process or link.

Secondly, we should focus on some non-financial indicators to express. As we all know, human being resource management use a very efficiency method to evaluate the organizational performance and the individual performance, this is called the Balanced Score Card. The balanced score card is consisting of four aspects: financial, customer, internal business, and learning and growth. The introduction of the balanced score card has changed the defect that most of the firms only used to focus on the index system based on financial indicators. That will lead the enterprise made more focus on some short-time profit and at last sacrifice so本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。