南京审计学院学报
南京審計學院學報
남경심계학원학보
2015年
2期
81~91
,共null页
住房公积金绩效评价指标 绩效审计 平衡积分卡 公共资金绩效评价 非营利组织治理 住房货币化改革
住房公積金績效評價指標 績效審計 平衡積分卡 公共資金績效評價 非營利組織治理 住房貨幣化改革
주방공적금적효평개지표 적효심계 평형적분잡 공공자금적효평개 비영리조직치리 주방화폐화개혁
performance measurement indicators of housing accumulation fund; performance audit; Balanced Score Card; public funds performance measurement; non-profit organization governance; reform of housing monetization
缺乏一套科学合理、权威公认的绩效评价指标体系,是当前制约公共资金绩效审计的理论瓶颈和实践难题。基于开展住房公积金绩效审计的实践,选择住房公积金作为研究对象,运用修正后的平衡记分卡基本原理,从居民满意、内部管理、持续发展和财务结果四个维度构建住房公积金运营绩效审计评价指标体系框架及17个具体指标,并用模拟数据说明如何运用该指标体系进行绩效评价,不仅对如何开展住房公积金绩效审计具有理论价值和实践意义,而且对开展其他公共资金绩效审计评价也能起到举一反三的借鉴作用。
缺乏一套科學閤理、權威公認的績效評價指標體繫,是噹前製約公共資金績效審計的理論瓶頸和實踐難題。基于開展住房公積金績效審計的實踐,選擇住房公積金作為研究對象,運用脩正後的平衡記分卡基本原理,從居民滿意、內部管理、持續髮展和財務結果四箇維度構建住房公積金運營績效審計評價指標體繫框架及17箇具體指標,併用模擬數據說明如何運用該指標體繫進行績效評價,不僅對如何開展住房公積金績效審計具有理論價值和實踐意義,而且對開展其他公共資金績效審計評價也能起到舉一反三的藉鑒作用。
결핍일투과학합리、권위공인적적효평개지표체계,시당전제약공공자금적효심계적이론병경화실천난제。기우개전주방공적금적효심계적실천,선택주방공적금작위연구대상,운용수정후적평형기분잡기본원리,종거민만의、내부관리、지속발전화재무결과사개유도구건주방공적금운영적효심계평개지표체계광가급17개구체지표,병용모의수거설명여하운용해지표체계진행적효평개,불부대여하개전주방공적금적효심계구유이론개치화실천의의,이차대개전기타공공자금적효심계평개야능기도거일반삼적차감작용。
It is a theoretical difficulty and a practical problem to audit the performance of public fund without scientific,rational,authentic,and generally-realized performance measurement indicators. Based on the practice of auditing the performance of housing accumulation fund,the paper chooses housing accumulation fund as the research target,uses the revised BSC（ Balanced Score Card） to set up a framework and 17 detailed indicators of the performance measurement indicators of housing accumulation fund,from such four aspects as client satisfaction,internal management,sustaining development and financial result. This paper also applies imitative data to show how to use the performance measurement indicators of housing accumulation fund. The research result,not only has theoretical value and practical significance on how to audit the performance of housing accumulation fund,but also plays a referential role for the development of auditing the performance of other public funds.
