基于平衡计分卡和层次分析法的D市审计局绩效评价指标体系构建

发布时间：2018-07-05 14:06

本文选题：审计机关 + 绩效评价　；参考：《云南大学》2016年硕士论文

【摘要】：本文介绍了审计机关绩效评价指标体系建立的背景、重要性和必要性,并通过对中外审计机关指标体系的分析比较、D市审计局指标体系的发展沿革介绍.创新了审计机关绩效评价中指标体系的构建模式,建立了一套以平衡计分卡(BSC)为理论框架的适合于D市审计局绩效评价实际情况的指标体系。该指标体系服务于“审计机关要成为预防问题、揭示问题、抵御问题的免疫系统”这一发展战略理论,围绕审计业务成果、需求者满意度、内部管理流程、机关建设和队伍建设四个维度,建立了18个具体指标；使用层次分析法(AHP)构建指标比较矩阵,运用python编写层次分析模型的权重计算程序,得到各指标的权重分配。论文的最后,以D市审计局2013至2015年度的报表数据对指标体系进行实证分析,得出了D市审计局近三年以来绩效水平由合格、到良好、到优秀的逐年提升的结论。同时对指标得分及其得分增长趋势分析得出,随着人员投入和资金投入的增加,大部分指标呈正相关增长趋势。
[Abstract]:This paper introduces the background, importance and necessity of the establishment of the performance evaluation index system of audit institutions, and introduces the development and evolution of the index system of audit bureau of D city through the analysis and comparison of the index system of audit institutions at home and abroad. This paper innovates the construction mode of the index system in the performance evaluation of audit institutions, and establishes a set of index system which is suitable for the actual situation of the performance evaluation of the audit bureau of D city with the balanced scorecard (BSC) as the theoretical framework. This index system serves the development strategy theory of "audit institutions should become prevention problems, reveal problems and resist problems", which revolves around audit business results, satisfaction of demanders, internal management process, etc. In this paper, 18 concrete indexes are established in four dimensions of government building and team building, and the index comparison matrix is constructed by using Analytic hierarchy process (AHP), and the weight calculation program of AHP model is compiled by python, and the weight distribution of each index is obtained. At the end of the paper, the paper makes an empirical analysis on the index system based on the data of the report form of D City Audit Bureau from 2013 to 2015, and draws the conclusion that the performance level of D City Audit Bureau has changed from qualified to good and excellent year by year in the past three years. At the same time, the analysis of the index score and its growth trend shows that with the increase of personnel input and capital investment, most of the indicators are positively related to the growth trend.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.222

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