论平衡计分卡在我国政府绩效审计中的运用

Application of the Balanced Scorecard into the Procedure of Chinese Government Performance Audit

我国还没有真正意义上的政府绩效审计程序的原因主要在于缺乏绩效管理基础,平衡计分卡弥补了这种缺陷,实现了绩效管理与绩效审计的合二为一。初步设计了政府平衡计分卡的开发程序,指出了其开发过程中要注意的调整措施,以及在平衡计分卡的绩效审计实践中应注意的其他事项。

China still has no real sense procedure of government performance audit,which is mainly due to the lack of foundation for performance management.The balanced scorecard has made up for the defects and realized the combination of performance management and performance audit.The paper preliminarily designs the development program of government balanced scorecard,and points out some adjustment measures concerned in the process of its development,as well as some other relevant points in the performance audit of the balanced scorecard.