当代经济管理
噹代經濟管理
당대경제관리
Contemporary Economic Management
2015年
2期
43~48
,共null页
公共危机救助资金 审计结果公告 绩效评价 内容分析
公共危機救助資金 審計結果公告 績效評價 內容分析
공공위궤구조자금 심계결과공고 적효평개 내용분석
public crisis bailout funds; auditing announcement; performance; content analysis
近年来各种公共危机事件频发,公共危机救助资金的绩效评价显得尤为重要.采用内容分析法,基于审计结果公告内容的初次评价（基于真实性、合规性、经济性、效率性、效果性和回应性六个方面）和再次评价（基于三级指标体系）,对我国2003年至2012年关于公共危机的132份审计公告进行公共危机救助资金的绩效评价.
近年來各種公共危機事件頻髮,公共危機救助資金的績效評價顯得尤為重要.採用內容分析法,基于審計結果公告內容的初次評價（基于真實性、閤規性、經濟性、效率性、效果性和迴應性六箇方麵）和再次評價（基于三級指標體繫）,對我國2003年至2012年關于公共危機的132份審計公告進行公共危機救助資金的績效評價.
근년래각충공공위궤사건빈발,공공위궤구조자금적적효평개현득우위중요.채용내용분석법,기우심계결과공고내용적초차평개（기우진실성、합규성、경제성、효솔성、효과성화회응성륙개방면）화재차평개（기우삼급지표체계）,대아국2003년지2012년관우공공위궤적132빈심계공고진행공공위궤구조자금적적효평개.
In recent years, various public crisis events happened frequently. The performance evaluation of public crisis bailout funds is becomingmore and more important. Using content analysis method, the article analyzed 132 auditing announcements, which are related to the public crisisevents that happened during 2003 to 2012. On the result of each announcement, we conducted an initial evaluation （ based on authenticity,compliance, economy, efficiency, effectiveness and responsiveness of the six aspects） and a re-evaluation （based on three indicators）, thusevaluated the performance of the public crisis bailout funds.
