基于平衡计分卡的铁路旅客运输绩效审计指标体系的构建

Establishment of Performance Auditing Index System of Railway Passenger Transportation based on Balanced Scorecard

利用平衡计分卡从客户、财务、内部流程、学习与成长4个维度出发,设计了25个指标,构建铁路旅客运输绩效审计指标体系,对旅客运输服务进行评价与分析。提出铁路旅客运输绩效审计指标体系在实际运用过程中,应结合我国铁路发展现状,根据具体情况合理分配不同维度指标权重、注重铁路客运服务总目标与绩效审计目标一致、保证绩效审计指标体系数据来源真实合理、建立健全铁路系统相关法规、加强审计人才储备等建议。

By using balanced scorecard, and starting from 4 dimensions of clients, finance, internal process, learning ＆ pullulation, 25 indices was designed and the performance auditing index system of railway passenger transportation was established so as to make evaluation and analysis on passenger transport service. This paper puts forward suggestions on the using process of the system, including： the system should be combined with status of Chinese railway development, the index weighting with different dimension should be reasonably distributed according to actual status, the consistency between general object of railway passenger transport service and performance auditing object should be emphasized, the data resource of the system should be ensured real and reasonable, the relative regular rules of railway systems should be established and audit talents reserve should be enhanced.