地方审计机关绩效考核体系优化研究
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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。
To improve management efficiency and public service,it is necessary for government departments to establish internal performance evaluation systems. As an important part of the Party and national supervision system,audit institutions also need to establish a scientific and improved performance evaluation system. Through on-site investigations of a provincial audit office and its three municipal offices and two county offices, we find that at present, the performance evaluation of local audit institutions has not been institutionalized, and the assessment indicators are too general to include the target and standard design. On the basis of existing research results, this paper mainly gives priority to field research, supplemented by literature analysis. According to different functions of internal departments of audit institutions, by differentiating audit and administrative departments, on the basis of the four dimensions of balanced scorecard, this paper designs indexes for the performance evaluation of both audit and administrative departments, and use the analytic hierarchy process to determine the weight of indexes at different levels, in a hope to provide a guidance for local audit institutions to improve performance appraisal work.
To improve management efficiency and public service,it is necessary for government departments to establish internal performance evaluation systems. As an important part of the Party and national supervision system,audit institutions also need to establish a scientific and improved performance evaluation system. Through on-site investigations of a provincial audit office and its three municipal offices and two county offices, we find that at present, the performance evaluation of local audit institutions has not been institutionalized, and the assessment indicators are too general to include the target and standard design. On the basis of existing research results, this paper mainly gives priority to field research, supplemented by literature analysis. According to different functions of internal departments of audit institutions, by differentiating audit and administrative departments, on the basis of the four dimensions of balanced scorecard, this paper designs indexes for the performance evaluation of both audit and administrative departments, and use the analytic hierarchy process to determine the weight of indexes at different levels, in a hope to provide a guidance for local audit institutions to improve performance appraisal work.
引文
陈共荣,沈玉萍,刘颖.2014.基于BSC的农民专业合作社绩效评价指标体系构建[J].会计研究(2):65-70.
李璐,夏昱.2011.基于数据包络分析的审计机关绩效评价研究[J].财政研究(12):46-50.
梁焕庚,吴家骐.2013.浅谈审计机关绩效管理[J].审计研究(4):41-48.
刘均刚,孙明禄,李侠.2013.审计机关绩效管理的探索与实践[J].审计研究(4):28-30.
陆晓晖.2009.审计“免疫系统”功能论的意义[J].审计研究(4):22-29.
汪同良,曹东.2011.英美澳三国审计机关绩效管理实践探析[J].财会研究(8):13-20.
王琳.2006.国家审计人员绩效考核系统模型研究[J].审计研究(1):20-24.
王秀明,项荣.2013.关于审计机关绩效评价若干问题的思考[J].审计研究(4):17-26.
王学龙,王复美.2015.审计机关绩效评价指标体系构建——以审计署绩效报告为例[J].审计研究(1):9-17.
朱小平,叶友,傅黎瑛.2004.中美国家审计绩效衡量指标体系比较研究[J].审计与经济研究(5):2-4.
李璐,夏昱.2011.基于数据包络分析的审计机关绩效评价研究[J].财政研究(12):46-50.
梁焕庚,吴家骐.2013.浅谈审计机关绩效管理[J].审计研究(4):41-48.
刘均刚,孙明禄,李侠.2013.审计机关绩效管理的探索与实践[J].审计研究(4):28-30.
陆晓晖.2009.审计“免疫系统”功能论的意义[J].审计研究(4):22-29.
汪同良,曹东.2011.英美澳三国审计机关绩效管理实践探析[J].财会研究(8):13-20.
王琳.2006.国家审计人员绩效考核系统模型研究[J].审计研究(1):20-24.
王秀明,项荣.2013.关于审计机关绩效评价若干问题的思考[J].审计研究(4):17-26.
王学龙,王复美.2015.审计机关绩效评价指标体系构建——以审计署绩效报告为例[J].审计研究(1):9-17.
朱小平,叶友,傅黎瑛.2004.中美国家审计绩效衡量指标体系比较研究[J].审计与经济研究(5):2-4.