基于BSC的环保资金绩效审计评价指标体系构建

Environmental Protection Funds Performance Audit Evaluation Indicator System Based on Balanced Score Card

平衡计分卡(BSC)是一种以组织战略目标为中心、对绩效进行因果分析的审计评价技术,其因独特的优越性和实效性迅速成为学术界和实践派的宠儿,近年来对其研究和应用更是炙手可热。基于平衡计分卡的基本原理,结合环保资金绩效审计评价指标体系的特点,将平衡计分卡的指标内容和结构关系加以修正、整合和扩展,从财务、社会与公众、项目流程、学习和成长及可持续发展5个维度对环保资金绩效审计评价指标体系构建进行探索,并从评价方法、标准设定、权重赋值、加权计算、结果运用5个方面探讨了环保资金绩效审计评价指标体系的操作路径。

Balanced Score Card（ BSC） is a kind of audit evaluation method,which regards the organization＇s strategic goal as a center and analyzes cause-and-effect relation of performance. Because of its unique superiority and effectiveness,BSC has become the favorite of the academia and practice rapidly. In recent years,the research and application of it are still hot. Based on the basic principle of the BSC and combined with the characteristics of the environmental protection funds performance audit evaluation indicator system,the paper made rectification,integration and extension of the indicators of BSC to explore the structure of environmental protection funds performance audit evaluation indicator system. This indicator system comprehensively evaluated the performance of the environmental protection funds performance from five dimensions of the finance,society and public,project procedures,learning and growth and sustainable development. Meanwhile,the paper discussed the operating path of environmental protection funds performance audit evaluation indicator system from the following five aspects： the evaluation method,standard setting,the weight assignment,the weighted calculation and the results.