地方审计机关绩效考核体系优化研究

发布时间：2018-05-22 07:17

本文选题：审计机关 + 绩效考核　；参考：《审计研究》2017年05期

【摘要】：为提高政府部门的管理效率和公共服务水平,建立政府部门内部绩效考核体系十分必要。国家审计是党和国家监督体系的重要组成部分,审计机关同样需要建立科学、完善的绩效考核体系。通过对某省审计厅及3个市级审计局和2个县级审计局实地调研,发现目前地方审计机关绩效考核尚未制度化,考核指标较笼统、缺乏目标层面和准则层面的设计。本文借鉴已有研究成果,以实地调研为主、文献分析为辅,根据审计机构内设部门职能差异,在区分业务部门和行政部门的基础上,基于平衡计分卡的四个维度,构建业务部门和行政部门考核指标体系,并采用层次分析法来确定各级指标的权重,以期为地方审计机关的绩效考核工作提供实用性、针对性的指引。
[Abstract]:In order to improve the efficiency of government management and the level of public service, it is necessary to establish the internal performance appraisal system of government departments. The state audit is an important part of the supervision system of the Party and the state. The audit institutions also need to establish a scientific and perfect performance appraisal system. Through the field investigation of a provincial audit office, three municipal audit bureaus and two county-level audit offices, it is found that the performance appraisal of local audit institutions has not yet been institutionalized, the assessment index is relatively general, and the design of target level and standard level is lacking. This article draws lessons from the existing research results, mainly with the field investigation, the literature analysis as the supplementary, according to the audit institution to set up the department function difference, on the basis of distinguishing the business department and the administrative department, based on the balanced scorecard four dimensions, The evaluation index system of business department and administrative department is constructed, and the weight of index at all levels is determined by analytic hierarchy process (AHP), in order to provide practical and targeted guidance for the performance appraisal work of local audit institution.
【作者单位】：西南财经大学会计学院;中国政府审计研究中心;北京理工大学管理与经济学院;
【基金】：四川省审计厅招标课题(项目批准号:201503A)的资助
【分类号】：D630.3;F239.222

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