基于平衡计分卡的政府审计绩效评估指标构建

Establishment of Performance Appraisal System of Government Audit Based on the Balanced Scorecard

当前,随着社会公众对政府审计组织工作关注程度的提高,政府审计组织承担的责任愈来愈重。因而,如何评价政府审计的绩效、提升政府审计的质量与效率成为政府审计的首要课题。文章从平衡计分卡与政府审计绩效评价的内在关系入手,通过构建政府审计BSC模式流程框架,有针对性地建立了一套政府审计绩效指标评价体系,并以此来衡量审计资源运用的经济性、效率性与效果性。

At present, with the increasing of public attention paid to the work of the government audit, the government audit organ will assume more responsibility. Therefore, how to appraise the performance of government audit and promote the quality and efficiency of government audit will become a primary goal of government audit. Starting from the inherent relation between balanced scorecard and performance appraisal of government audit, this paper firstly works out a BSC model framework for appraising the performance of government audit. Based on this framework, the author sets down the appraisal system of government audit guideline in detail, and evaluates the efficiency, economy and performance in utilizing audit resources on the basis of the above system.