摘要
以国家审计的"免疫系统"论为理论基础,结合层次分析法(AHP)的基本思想构建国家审计机关绩效评价指标体系。在此基础上综合德尔菲法(Delphi)与AHP构建了不同层次指标的重要性判定矩阵,通过对判定矩阵计算,得出了各项指标的权重并且通过了一致性检验。进一步,以审计署2010—2014年绩效报告为样本进行实证分析。经验证据表明:整体上,我国国家审计机关综合绩效水平呈现不断提升的良好态势,这说明国家审计在监督财政资金使用、制约权力运行、推进民主法治方面成效显著,充分发挥了国家审计对国家治理的推动与完善的作用。
Based on the national audit＇s ＂immune system＂ theory,the author combined with the basic idea of the Analytic Hierarchy Process（AHP） to establish a set of performance evaluation index of national audit institutions.On this basis,the article adopt Delphi and AHP to construct the important matrix of different levels,then calculates important matrix,and it gets the index weight of each assignment and passed consistency test.Furthermore,according to CNAO＇s performance reports from 2010-2014 to conduct an empirical analysis.The results show that comprehensive performance level of China＇s national audit institutions presents a good momentum overall,which suggests that the national audit supervision should supervise financial fund application,restrict power operation,and boost democratic rule of law,give full play to the function of national audit on promotion and perfect of state governance.
作者
苏孜
何延平
Su Zi He Yanping(Accounting School, Lanzhou University of Finance and Economics, Lanzhou 730020, Chin)
出处
《经济与管理》
CSSCI
2017年第2期56-62,共7页
Economy and Management
关键词
审计机关
绩效免疫系统
指标体系
层次分析法
national audit institution performance
immune system index system
target system
analytic hierarchy process
