在国企绩效审计中，应根据国有企业价值目标取向来选择绩效审计指标和权重，

In the performance audit of state-owned enterprises, performance audit indicators and weights should be selected according to the value orientation of state-owned enterprises. In the selection of actual performance audit work indicators, social benefits, comprehensive social benefits, and economic benefits should be evaluated. Deepen the concept of performance auditing, ascertain the use of funds and related business management issues and performance of duties. In addition to paying attention to the economic benefits of the audited enterprise, it will also pay attention to the performance of the audited unit in terms of social benefits, environmental and ecological benefits, and the performance of enterprise management.

在国企绩效审计中，应根据国有企业价值目标取向来选择绩效审计指标和权重，在实际绩效审计工作指标的选取中，重视社会效益，综合社会效益和经济效益来进行评价的。深化绩效审计的观念，查清其资金使用情况以及相关的业务管理问题和职责履行情况。除了关注被审计企业的经济效益，还会关注被审计的单位从社会效益、环境和生态效益方面的履职情况以及企业管理方面的绩效情况

In the performance audit of the state-owned enterprises, we should choose the performance audit index and weight according to the value target orientation of the state-owned enterprises. In the selection of the actual performance audit work index, we should attach importance to the social benefits, comprehensive social benefits and economic benefits to evaluate. Deepen the concept of performance audit, find out the use of funds and related business management issues and responsibility performance. In addition to focusing on the economic benefits of the audited enterprise, we will also focus on the performance of the audited unit in terms of social benefits, environmental and ecological benefits, as well as the performance of the enterprise management<br>