基于绩效棱柱模型的军队预算执行绩效审计评价指标体系构建探析

An evaluation index system for the performance audit of military budget execution based on the performance prism model

军队预算执行绩效审计是监督、评价军队预算执行质量的重要手段,是推动全面预算绩效管理的重要抓手。运用绩效审计方法开展军队预算执行绩效审计,能够对经费分配是否合理、预算执行是否合规和经费使用是否高效等情况进行监督和评价。当前,由于军队预算执行绩效审计尚处于探索阶段,暂未形成一套科学系统的评价指标体系,在实践中也缺乏可操作性,无法充分发挥绩效审计的作用。对此,本文基于绩效棱柱模型,明确军队利益相关者的范围及其贡献,从利益相关者满意、利益相关者贡献、组织战略、业务流程、组织能力五个维度出发,建立绩效审计评价指标的总体框架,并运用专家问卷调查和层次分析法对指标权重进行计算,构建了具有可操作性的军队预算执行绩效审计评价指标体系,以期为军队开展预算执行绩效审计实践提供借鉴和参考。

Performance audit of military budget execution is an important means of monitoring and evaluating the quality of military budget execution and an important tool to promote comprehensive budget performance manage‐ment.It serves to monitor and evaluate the reasonableness of funding allocation,compliance with budget execution,and efficient use of funds.At present,this audit is in the nascent stage,and no scientific and systematic evaluation in‐dex system has been developed,which renders it less operable in practice;as a result,the role of performance audit cannot be fully utilized.In this regard,on the basis of the performance prism model,this paper clarifies the scope of military stakeholders and their contributions and establishes a general framework of evaluation indicators for perfor‐mance audit from five dimensions:stakeholder satisfaction,stakeholder contribution,organizational strategy,business process,and organizational capability.An expert questionnaire and hierarchical analysis method are used to calculate the index weights and construct an operable performance audit evaluation index system for military budget execution.