地方审计机关绩效考核体系优化研究

Research on the Optimization of Performance Appraisal Systems in Local Audit Institutions

为提高政府部门的管理效率和公共服务水平,建立政府部门内部绩效考核体系十分必要。国家审计是党和国家监督体系的重要组成部分,审计机关同样需要建立科学、完善的绩效考核体系。通过对某省审计厅及3个市级审计局和2个县级审计局实地调研,发现目前地方审计机关绩效考核尚未制度化,考核指标较笼统、缺乏目标层面和准则层面的设计。本文借鉴已有研究成果,以实地调研为主、文献分析为辅,根据审计机构内设部门职能差异,在区分业务部门和行政部门的基础上,基于平衡计分卡的四个维度,构建业务部门和行政部门考核指标体系,并采用层次分析法来确定各级指标的权重,以期为地方审计机关的绩效考核工作提供实用性、针对性的指引。

To improve management efficiency and public service, it is necessary for government departments to establish internal performance evaluation systems. As an important part of the Party and national supervision system, audit institutions also need to establish a scientific and improved performance evaluation system. Through on-site investigations of a provincial audit office and its three municipal offices and two county offices, we find that at pre- sent, the performance evaluation of local audit institutions has not been institutionalized, and the assessment indica- tors are too general to include the target and standard design. On the basis of existing research results, this paper mainly gives priority to field research, supplemented by literature analysis. According to different functions of inter- nal departments of audit institutions, by differentiating audit and administrative departments, on the basis of the four dimensions of balanced scorecard, this paper designs indexes for the performance evaluation of both audit and administrative departments, and use the analytic hierarchy process to determine the weight of indexes at different levels, in a hope to provide a guidance for local audit institutions to improve performance appraisal work.