平衡记分卡下政府绩效审计评价指标研究

发布时间：2018-08-27 20:13

【摘要】： 随着受托责任理论的发展,政府审计理论和实践有了很大的进步:从财务审计发展到绩效审计。绩效审计不但审查政府行为的合法性和合规性,而且审查合理性和有效性。目前世界各国普遍采用的政府绩效审计评价指标主要是3E审计,即经济性、效率性和效果性审计。实践证明,3E审计在促进政府改善管理,提高公共资源使用效率方面发挥了巨大作用。然而,随着新公共管理运动的兴起,政府为民服务的公平性、质量性和环境性等非财务指标显得尤为重要,因此,3E审计在评价指标的全面性和科学性方面均表现出它的局限性。如何制定一套科学完善的政府绩效审计评价指标体系,是目前世界各国审计界普遍关注的问题,但至今在审计理论和实务界仍是众说纷纭,这主要是因为政府机构庞大而复杂,不同的政府部门,其职能和目标不同,相应的绩效审计项目就不同,从而绩效审计评价指标也就千差万别,因此,很难制定一套统一、具体的政府绩效审计评价指标体系。平衡记分卡是诺顿和卡普兰为企业设计的一套绩效评价指标体系,其在企业的运用中显示了强大的优势。针对3E审计的局限性,不少学者提出把平衡记分卡引入政府绩效审计评价,也有个别政府部门如美国夏洛特市尝试把平衡记分卡引入政府内部绩效管理,并取得了不小的成绩。鉴于此,本文从分析平衡记分卡应用于政府绩效审计评价的必要性和可行性出发,初步设计了平衡记分卡下政府绩效审计评价的基本框架和指标体系,以期完善政府绩效审计评价指标,帮助审计部门和审计人员对政府绩效作出科学的审计评价。
[Abstract]:With the development of the theory of fiduciary responsibility, the theory and practice of government audit have made great progress: from financial audit to performance audit. Performance audit not only examines the legitimacy and compliance of government behavior, but also examines rationality and effectiveness. At present, the evaluation index of government performance audit is mainly 3e audit, that is, economy, efficiency and effect audit. It has been proved by practice that the audit has played a great role in promoting the government to improve the management and improve the efficiency of the use of public resources. However, with the rise of the new public management movement, non-financial indicators such as the fairness, quality and environment of government service to the people appear to be particularly important. Therefore, the 3e audit shows its limitations in the comprehensive and scientific aspects of the evaluation index. How to establish a set of scientific and perfect evaluation index system of government performance audit is a common concern of the auditing circles all over the world, but there are still different opinions in the auditing theory and practice, which is mainly due to the huge and complex government organizations. Different government departments have different functions and objectives, the corresponding performance audit items are different, so the performance audit evaluation index is different, so it is difficult to formulate a set of unified, specific government performance audit evaluation index system. Balanced Scorecard is a set of performance evaluation index system designed by Norton and Kaplan for enterprises. In view of the limitation of 3e audit, many scholars put forward the introduction of balanced scorecard into government performance audit evaluation, and some government departments, such as Charlotte, tried to introduce balanced scorecard into government internal performance management, and made great achievements. In view of this, starting from analyzing the necessity and feasibility of applying balanced Scorecard to government performance audit evaluation, this paper preliminarily designs the basic framework and index system of government performance audit evaluation under balanced scorecard. In order to perfect the evaluation index of government performance audit and help audit departments and auditors to make scientific audit evaluation of government performance.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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