重庆理工大学学报（社会科学版）
重慶理工大學學報（社會科學版）
중경리공대학학보（사회과학판）
Journal of Chongqing Institute of Technology
2015年
10期
80-85
,共6页
平衡计分卡%环保资金%绩效审计%评价指标体系
平衡計分卡%環保資金%績效審計%評價指標體繫
평형계분잡%배보자금%적효심계%평개지표체계
balanced score card%environmental protection funds%performance audit%evaluation in-dicator system
平衡计分卡（BSC）是一种以组织战略目标为中心、对绩效进行因果分析的审计评价技术，其因独特的优越性和实效性迅速成为学术界和实践派的宠儿，近年来对其研究和应用更是炙手可热。基于平衡计分卡的基本原理，结合环保资金绩效审计评价指标体系的特点，将平衡计分卡的指标内容和结构关系加以修正、整合和扩展，从财务、社会与公众、项目流程、学习和成长及可持续发展5个维度对环保资金绩效审计评价指标体系构建进行探索，并从评价方法、标准设定、权重赋值、加权计算、结果运用5个方面探讨了环保资金绩效审计评价指标体系的操作路径。
平衡計分卡（BSC）是一種以組織戰略目標為中心、對績效進行因果分析的審計評價技術，其因獨特的優越性和實效性迅速成為學術界和實踐派的寵兒，近年來對其研究和應用更是炙手可熱。基于平衡計分卡的基本原理，結閤環保資金績效審計評價指標體繫的特點，將平衡計分卡的指標內容和結構關繫加以脩正、整閤和擴展，從財務、社會與公衆、項目流程、學習和成長及可持續髮展5箇維度對環保資金績效審計評價指標體繫構建進行探索，併從評價方法、標準設定、權重賦值、加權計算、結果運用5箇方麵探討瞭環保資金績效審計評價指標體繫的操作路徑。
평형계분잡（BSC）시일충이조직전략목표위중심、대적효진행인과분석적심계평개기술，기인독특적우월성화실효성신속성위학술계화실천파적총인，근년래대기연구화응용경시자수가열。기우평형계분잡적기본원리，결합배보자금적효심계평개지표체계적특점，장평형계분잡적지표내용화결구관계가이수정、정합화확전，종재무、사회여공음、항목류정、학습화성장급가지속발전5개유도대배보자금적효심계평개지표체계구건진행탐색，병종평개방법、표준설정、권중부치、가권계산、결과운용5개방면탐토료배보자금적효심계평개지표체계적조작로경。
Balanced Score Card (BSC)is a kind of audit evaluation method,which regards the or-ganization’s strategic goal as a center and analyzes cause-and-effect relation of performance.Because of its unique superiority and effectiveness,BSC has become the favorite of the academia and practice rapidly.In recent years,the research and application of it are still hot.Based on the basic principle of the BSC and combined with the characteristics of the environmental protection funds performance audit evaluation indicator system,the paper made rectification,integration and extension of the indi-cators of BSC to explore the structure of environmental protection funds performance audit evaluation indicator system.This indicator system comprehensively evaluated the performance of the environmen-tal protection funds performance from five dimensions of the finance,society and public,project pro-cedures,learning and growth and sustainable development.Meanwhile,the paper discussed the oper-ating path of environmental protection funds performance audit evaluation indicator system from the following five aspects:the evaluation method,standard setting,the weight assignment,the weighted calculation and the results.
