战略地图视角下政府审计机关绩效评估指标体系的构建

发布时间：2018-02-17 00:27

  本文关键词： 政府审计机关 绩效评价指标体系 战略地图 平衡计分卡　出处：《财会月刊》2017年02期 　论文类型：期刊论文

【摘要】：政府绩效评估作为一种实用管理工具,在提高政府绩效、评估政府能力、推动政务公开和民主化的进程中起到了非常重要的作用。经过多年探索,我国已形成了一套固定的绩效评估方法,取得了一定的成效,但也存在着诸多问题。本文运用战略地图和平衡计分卡理论,深入分析审计署特派办绩效评估的现状与问题,构建了战略地图视角下的审计署特派办绩效评估指标体系,有针对性地提出了实施绩效评估应注意的问题,以期为有效建立政府审计机关绩效评估指标体系提供方法借鉴。
[Abstract]:Government performance evaluation as a practical tool in the management, to improve the government performance evaluation of government, promote open and democratic process plays a very important role. After years of exploration, China has formed a set of performance evaluation methods, and achieved some success, but there are also many the problem. This paper use the strategy map and balanced scorecard theory, in-depth analysis of the status quo and problems of the audit Tepai ban performance evaluation, constructed from the perspective of strategic map of the audit Tepaban performance evaluation index system, puts forward the implementation of performance evaluation should be paid attention to, in order to establish an effective government performance audit the evaluation index system to provide methods for reference.

【作者单位】： 东莞理工学院城市学院;
【分类号】：F239.4
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本文编号：1516785