军队绩效审计标准制定方法研究

发布时间：2018-02-04 20:15

本文关键词： 绩效审计审计标准标杆管理法功效系数法　出处：《财会通讯》2017年10期 　论文类型：期刊论文

【摘要】：建立军队绩效审计标准的选择方法包括两类,即基本标准采取强制标准法,如国家法律、军事法规等;卓著标准采取标杆管理方法,如被审计对象内部标杆、历史标杆等。在此基础上,本文研究提出军队绩效审计标准的制定流程:建立统计标准区间,计算统计标准上限与下限;按照强制标准法和标杆管理法,分别建立基本标准和卓越标准;将基本标准与统计标准的下限、卓越标准与统计标准的上限进行对比;分别以最优值作为审计标准的上限和下限。同时,文章对建立军队绩效审计标准的确立方法进行了探讨,对于定性审计标准,采取专家评估法和问卷调查法等方法;对于定量审计标准,采取递进平均法和分段平均法等方法。为消除不同量纲的影响,分别对定性和定量审计标准进行了无量纲化。
[Abstract]:There are two kinds of methods to choose the standard of military performance audit, that is, the basic standard adopts compulsory standard law, such as national law, military regulation and so on. The outstanding standard adopts benchmarking management methods, such as internal benchmarking, historical benchmarking, etc. On this basis, this paper studies the formulation process of military performance auditing standards: establishing statistical standard interval. Calculate the upper and lower limits of statistical standards; Establish basic standards and standards of excellence in accordance with mandatory standards and benchmarking management; Compare the lower limits of basic standards with statistical standards, the upper limits of standards of excellence and statistical standards; At the same time, this paper discusses how to establish the military performance audit standard, as well as the qualitative audit standard. Adopting the methods of expert evaluation and questionnaire survey; In order to eliminate the influence of different dimensions, the qualitative and quantitative auditing standards are dimensionless respectively by means of progressive average method and piecewise average method.
【作者单位】：中央财经大学国防经济与管理研究院;后勤学院;
【分类号】：E232.6
【正文快照】： 一、引言最高审计机关国际组织《绩效审计实施指南》(INTOSAI,2004)认为,绩效审计标准是审计人员衡量和评价被审计对象的经济性、效率性、效果性的合理的、可达到的业绩标准。审计标准是绩效审计的关键,也是绩效审计体系重要组成部分。研究绩效审计标准制定方法,回答“依据什

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