审计部门绩效评价:内涵、框架与应用

The Performance Evaluation of Auditing Department:Connotation,Framework,and Application

审计部门绩效评价问题备受政府部门和社会各界关注,合理的绩效评价内容和绩效评价方法在提高审计部门工作效能和审计质量等方面具有重要作用。基于国内外相关研究,重新界定了审计部门绩效评价的理论内涵,从审计工作数量、审计工作效率、审计工作效果、审计工作成本及审计质量控制五个维度,分析了审计部门绩效评价的基本内容,并构建了由1个一级指标、5个二级指标、51个三级指标组成的审计部门绩效评价指标体系,着重分析了模糊综合评价法在审计部门绩效评价中的应用,以期为审计部门探索绩效评价提供有益参考。

The auditing department performance evaluation has attracted attention of the government departments and the social from all walks of life. Reasonable content and methods of performance evaluation play an important role in improving the auditing department work efficiency and audit quality. Based on related research at home and abroad,this paper redefines the theoretical connotation of the performance evaluation of the auditing department,analyzes the basic content of the evaluation of auditing department's performance from five dimensions,including the number of audit work,audit work efficiency,audit work effect,audit work cost,and audit quality control,and constructs a performance evaluation index system for the auditing department which consists of a first-level indicator,five secondary indexes,and 51 three-level indexes. At last,the fuzzy comprehensive evaluation method is analyzed in the application of the performance evaluation of the auditing department,so as to provide beneficial reference for performance evaluation of the auditing department.