街道办事处主任经济责任审计的指标体系优化研究——以G街道办事处为例

成果信息

DC信息

传播影响力

归属院系：

商学院（监察审计学院）

作者：

毛亦琦

导师：

赵亚翔

导师单位：

商学院（监察审计学院）,教务处

学位：

硕士

语种：

中文

关键词：

经济责任审计;平衡记分卡;绩效管理

摘要：

经济责任审计作为一项具有中国特色的审计制度，它既能有效发挥审计对权力的制约监督职能，又能从源头上有效预防和治理腐败现象的发生。经济责任审计如何合理量化评价指标，客观地分析评价事项，公允地做出评价结论，到目前为止还没有一个统一的标准和方法，这在当下经济责任审计实践中是一个难题。而行政单位同样作为具有中国特色的社会公共部门，虽然有直接归属的行政部门，但作为独立法人机构，行政部门很难对经济责任施行监管。因此，构建行政事业单位领导干部经济责任审计评价体系是客观地、科学地评价领导干部任职期间经济责任的需要。目前，我国关于经济责任审计的发展主要集中在以考核财务指标为主的政府部门领导干部或者是企业领导者的经济责任审计实践情况方面，较少地关注财务和绩效双重驱动作用下行政单位领导干部经济责任审计评价体系完整性的研究。笔者认为，开展行政事业单位领导干部经济责任审计的目的，就是对领导干部的经济责任履行情况进行评价和鉴定，在制定评价指标时，既要对经济发展情况和综合竞争实力进行评价，同时也要对被审计单位领导干部是否履行了社会职责进行评价。因此，笔者决定引入平衡计分卡这一在国外发展的较为成熟的管理工具，以案例分析的形式选取 G 行政单位经济责任审计为研究对象，归纳概括分析该行政单位经济责任审计过程中发现的问题，在分析该单位审计体系及方法运用的不足与不完善之处的基础上，结合 G 街道办事处主任工作职责以及应履行的社会职责整理出相关的评价指标，构建并优化补充完善基于财务、内部运营、民众、学习与成长四个维度的平衡计分卡体系。本文的创新点在于通过打破传统主要以单一的财务指标为评价标准的经济责任审计评价观念，将平衡计分卡中的财务、客户、内部运营、学习与成长四个维度融入到经济责任审计全过程中，对以行政单位为绩效评价对象的经济责任审计进行评价和构建，以期进一步完善我国政府行政管理部门经济责任审计评价体系。

学科：

审计*

提交日期：

2025-12-30

引用参考：

毛亦琦. 街道办事处主任经济责任审计的指标体系优化研究——以G街道办事处为例[D]. 西南政法大学,2018.

全文附件授权许可：

知识共享许可协议-署名

dc.title
街道办事处主任经济责任审计的指标体系优化研究——以G街道办事处为例

dc.contributor.schoolno
20160257001041

dc.contributor.author
毛亦琦

dc.contributor.affiliation
商学院（监察审计学院）

dc.contributor.degree
硕士

dc.contributor.childdegree
审计硕士

dc.contributor.degreeConferringInstitution
西南政法大学

dc.identifier.year
2018

dc.contributor.advisor
赵亚翔

dc.contributor.advisorAffiliation
商学院（监察审计学院）,教务处

dc.language.iso
中文

dc.subject
经济责任审计;平衡记分卡;绩效管理

dc.subject
economic responsibility audit;BSC;performance Management

dc.description.abstract
经济责任审计作为一项具有中国特色的审计制度，它既能有效发挥审计对权力的制约监督职能，又能从源头上有效预防和治理腐败现象的发生。经济责任审计如何合理量化评价指标，客观地分析评价事项，公允地做出评价结论，到目前为止还没有一个统一的标准和方法，这在当下经济责任审计实践中是一个难题。而行政单位同样作为具有中国特色的社会公共部门，虽然有直接归属的行政部门，但作为独立法人机构，行政部门很难对经济责任施行监管。因此，构建行政事业单位领导干部经济责任审计评价体系是客观地、科学地评价领导干部任职期间经济责任的需要。目前，我国关于经济责任审计的发展主要集中在以考核财务指标为主的政府部门领导干部或者是企业领导者的经济责任审计实践情况方面，较少地关注财务和绩效双重驱动作用下行政单位领导干部经济责任审计评价体系完整性的研究。笔者认为，开展行政事业单位领导干部经济责任审计的目的，就是对领导干部的经济责任履行情况进行评价和鉴定，在制定评价指标时，既要对经济发展情况和综合竞争实力进行评价，同时也要对被审计单位领导干部是否履行了社会职责进行评价。因此，笔者决定引入平衡计分卡这一在国外发展的较为成熟的管理工具，以案例分析的形式选取 G 行政单位经济责任审计为研究对象，归纳概括分析该行政单位经济责任审计过程中发现的问题，在分析该单位审计体系及方法运用的不足与不完善之处的基础上，结合 G 街道办事处主任工作职责以及应履行的社会职责整理出相关的评价指标，构建并优化补充完善基于财务、内部运营、民众、学习与成长四个维度的平衡计分卡体系。本文的创新点在于通过打破传统主要以单一的财务指标为评价标准的经济责任审计评价观念，将平衡计分卡中的财务、客户、内部运营、学习与成长四个维度融入到经济责任审计全过程中，对以行政单位为绩效评价对象的经济责任审计进行评价和构建，以期进一步完善我国政府行政管理部门经济责任审计评价体系。

dc.description.abstract
As an auditing system with Chinese characteristics, Economic Responsibility Audit can effectively play the role of auditing over the supervision of power, and effectively prevent and control the occurrence of corruption from the source. The content of the economic responsibility audit mainly depends on the position of the leader of the audited unit in the management of the unit of work and the duties to be performed, how to reasonably quantify the evaluation indicators, objectively analyze the evaluation items, and make the evaluation conclusions fairly, so far A unified standard and method is a problem in the current economic responsibility audit practice. The administrative unit also serves as the social public sector with Chinese characteristics. Although it has a direct administrative department, as an independent legal entity, it is difficult for the administrative department to supervise economic responsibility. Therefore, the construction of the economic responsibility audit evaluation system for leading cadres of administrative institutions is an objective and scientific evaluation of the needs of leading cadres during their economic responsibilities. At present, the development of economic responsibility audit in China mainly focuses on the economic responsibility auditing practice of government departments leading cadres or business leaders based on the assessment of financial indicators, and pays less attention to the leadership of administrative units under the dual driving role of finance and performance. Research on the integrity of the cadre economic responsibility audit evaluation system. The author believes that the purpose of conducting economic responsibility audits of leading cadres of administrative institutions is to evaluate and appraise the performance of economic responsibilities of leading cadres. When formulating evaluation indicators, it is necessary to evaluate the economic development and comprehensive competitiveness. It is necessary to evaluate whether the leading cadres of the audited entity have fulfilled their social responsibilities. Therefore, the author decided to introduce the Balanced Scorecard, a relatively mature management tool developed abroad, to select the economic responsibilityaudit of the G administrative unit in the form of case analysis, and to summarize and analyze the findings found in the audit of the economic responsibility of the administrative unit. On the basis of the deficiencies and imperfections in the use of the audit system and methods discovered during the audit of the G unit, combined with the duties of the director of the G-Street Office and the social responsibilities that should be fulfilled, the relevant evaluation indicators are compiled and constructed. Based on the balanced scorecard system of finance, internal operations, people, learning and growth, the existing economic responsibility audit evaluation system is complemented and improved. The innovation of this paper is to integrate the four dimensions of finance, customer, internal operation, learning and growth in the balanced scorecard into the economic responsibility audit by breaking the traditional economic responsibility audit evaluation concept with the single financial indicator as the evaluation standard. In the process, the evaluation and construction of the economic responsibility audit with the administrative unit as the performance evaluation object is carried out, in order to further improve the economic responsibility audit evaluation system of the government administrative department of our country.

dc.date.issued
2025-12-30

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街道办事处主任经济责任审计的指标体系优化研究——以G街道办事处为例