摘要
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.
作者
乔雅婷
时现
Qiao Yating;Shi Xian
出处
《审计研究》
CSSCI
北大核心
2019年第2期25-34,共10页
Auditing Research
基金
国家自然科学基金资助项目(项目批准号:71772089)
审计署重点研究课题(项目批准号:16SJ04001)
江苏省公共工程审计重点实验室课题(项目批准号:GGSS2015-01)
江苏省高校自然科学研究重大项目(项目批准号:14KJ560002)
世界银行委托项目的阶段性研究成果之一
关键词
国家审计机关
绩效评价
SSM理论
supreme audit institutions
performance evaluation
soft system methodology
