关于审计机关绩效评价若干问题的思考

Consideration on Some Problems of the China Audit Institutions' Performance Evaluation

本文借鉴国内外政府部门开展绩效评价的做法与经验,基于我国审计机关绩效评价的现状,分析归纳了当前我国审计机关开展绩效评价在理论认知、绩效目标与指标系统化、绩效评价方法创新等方面需要关注的主要问题,并从加强顶层设计,制定绩效计划,完善评价体系、组织机构和技术方法等方面提出了建议,各级审计机关应围绕审计职责及其履行情况这个中心,加紧制定我国审计绩效评价的长远规划,完善绩效计划及其相应的关键指标的制定,实现长期目标与短期目标、结果目标与过程目标等方面的有机平衡,并将其细化到具体指标中,及时提出分项目、分行业、分层次的多种绩效评价指标体系,依靠信息化手段不断提高绩效评价广度和深度。

Based on the situation of China audit institutions, and used the practices and the experiences of performance evaluation which implemented by both domestic and overseas governments for references, this article analyzed and concluded the main problems which should be concerned respectively on the performance evaluation as follow： perceiving the performance evaluation theory, systematizing the performance targets and indicators, innovating the performance evaluation methods and etc. Then this article came up with corresponding suggestions in order to im- prove the China audit institutions＇ performance evaluation：enhancing the top-level design, formulating the perform- ance plans, perfecting the evaluation system, organization framework, technical methods and etc. Centered in execu- tion of the audit responsibility, all of the audit institution should：quickly establish the long-term plan of China audit institutions＇ performance evaluation and completed the performance plan and related key indicators, harmoniously achieve the balance of the aspects on the long-term and short-term objectives, the results and the process, timely detail and present a multiple audit performance evaluation index system by projects,by industries and by hierarchies, constantly improve the scope and the depth of the performance evaluation with the information-based means.