基于SSM的国家审计机关绩效评价模型构建及应用研究

Construction and Application of the Performance Evaluation Model of Supreme Audit Institutions Based on SSM

审计监督在国家治理体系中扮演着越来越重要的角色,在审计资源有限的情况下,国家审计机关亟须通过强化绩效管理,提高审计质量与审计效率。现有绩效管理举措以成果数量与投入产出效率为导向,对成果质量关注不足;已有研究大多借鉴营利组织的绩效评价方法,但又在“本土化”应用中观点不一。本文基于SSM的国家审计机关绩效评价模型,将审计质量与审计效率并重,应用其评价2010 ~ 2015年审计署绩效。评价结果与审计署绩效管理进程相符,2010 ~ 2015年审计署总体绩效逐年提高,效率性绩效从2011年起逐年提高,经济性和效果性绩效波动中向好。

Audit supervision plays an increasingly important role in the national governance system. With limited resources, it is urgent for supreme audit institutions to improve audit quality and audit efficiency by strengthening performance management. Existing performance management initiatives are based on the quantity of results and the efficiency of input and output, and pay little attention to the quality of results. Most of the existing studies draw lessons from the performance evaluation methods of profit organizations, but there are different opinions in the application of "localization". Using the performance evaluation model of supreme audit institutions based on the soft system methodology (SSM), the audit quality and audit efficiency are equally emphasized, and the performance of the National Audit Office of China from 2010 to 2015 is evaluated. The evaluation results are consistent with the performance management actuality of the National Audit Office - the overall performance index of the National Audit Office has increased year by year from 2010 to 2015, the efficiency performance index has increased year by year from 2011, and the economic performance index and effective performance index are becoming better.