构建人民银行分支机构绩效审计指标体系的探讨——基于平衡计分卡的视角

The Discussion on the Construction of the Index System of Performance Audit of Branches of PBC ——Based on the Perspective of the Balanced Scorecard

本文分析了人民银行绩效审计的内涵,探讨了平衡计分卡在人民银行绩效审计中应用的可行性,并结合人民银行的履职目标和业务特点,运用平衡计分卡的核心理念,从社会公众、职责履行、内部业务流程、学习与成长等四个维度出发,构建了人民银行分支机构绩效审计总体框架,进而设计了包含3个层面、4个维度、39个指标的绩效审计指标体系,最后采用层次分析法确定各项指标权重和总体评价标准,客观公正地反映被审计单位的总体履职绩效情况,以期对人民银行绩效审计工作的创新和发展做一些探讨和尝试。

The paper analyzes the connotation of performance audit of PBC,discusses the feasibility of the application of balanced scorecard in the performance audit of PBC.Combined with PBC＇s performance objectives and business characteristics,using the core concept of the balanced scorecard,from four dimensions of the social public,duty performance,internal business processes and learning and growth,the paper constructs a overall frame of performance audit of PBC＇S branches,and then designs an index system of performance audit including three levels,four dimensions,39 indexes.The paper finally uses the analytic hierarchy process（ahp） to determine the index weight and overall evaluation standard to objectively and fairly reflect the overall performance of the auditee with the purpose of discussing the innovation and development of PBC＇s performance audit and having a beneficial try.