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基于人民银行绩效审计评价体系的思考
引用本文:周洁.基于人民银行绩效审计评价体系的思考[J].财务与金融,2013(3):47-51.
作者姓名:周洁
作者单位:中国人民银行上海总部 上海,2001201
摘    要:在审计转型引导下,绩效审计成为近年审计新型主力。本文基于人民银行绩效审计实践,提出绩效审计评价体系构想,即评价指标体系、评价标准体系以及评价分析及赋值规则,解决用什么来识别或判别绩效、以什么为基准参照,以及以什么尺度来评价绩效的问题,希望提供一种较为简单可操作的模式参考。同时,基于目前绩效审计开展的主要难点,本文提出了部分建议,以期为推进绩效审计提供参考。

关 键 词:绩效  审计  评价体系

Thoughts on Audit Performance Evaluation System Based on the Practice of the People's Bank of China
ZHOU Jie.Thoughts on Audit Performance Evaluation System Based on the Practice of the People's Bank of China[J].Accounting and Finance,2013(3):47-51.
Authors:ZHOU Jie
Institution:ZHOU Jie (Shanghai Branch, the People's Bank of China, Shanghai 200120)
Abstract:Performance audit has become the main audit model in the audit transformation idea. Based on the practice of performance audit of the People's Bank, this paper presents the performance evaluation system in audit, that is the evaluation indicator system, evaluation criteria system and evaluation analysis and assignment rules, to solve what is the identification or discrimination or performance, what is the standard, and at what scale to evaluate the performance of model reference. The paper hopes to provide a relatively simple operation model. At the same time, based on the main difficulty of the performance audit, this paper proposed some suggestions, in order to provide reference for promoting performance audit.
Keywords:Performance  Audit  Evaluation System
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