住房公积金运营绩效审计评价指标体系研究

缺乏一套科学合理、权威公认的绩效评价指标体系,是当前制约公共资金绩效审计的理论瓶颈和实践难题。基于开展住房公积金绩效审计的实践,选择住房公积金作为研究对象,运用修正后的平衡记分卡基本原理,从居民满意、内部管理、持续发展和财务结果四个维度构建住房公积金运营绩效审计评价指标体系框架及17个具体指标,并用模拟数据说明如何运用该指标体系进行绩效评价,不仅对如何开展住房公积金绩效审计具有理论价值和实践意义,而且对开展其他公共资金绩效审计评价也能起到举一反三的借鉴作用。

Research on the Performance Measurement Indicators of Housing Accumulation Fund

It is a theoretical difficulty and a practical problem to audit the performance of public fund without scientific, rational, authentic, and generally-realized performance measurement indicators. Based on the practice of auditing the performance of housing accumulation fund, the paper chooses housing accumulation fund as the research target, uses the revised BSC (Balanced Score Card) to set up a framework and 17 detailed indicators of the performance measurement indicators of housing accumulation fund, from such four aspects as client satisfaction, internal management, sustaining development and financial result. This paper also applies imitative data to show how to use the performance measurement indicators of housing accumulation fund. The research result, not only has theoretical value and practical significance on how to audit the performance of housing accumulation fund, but also plays a referential role for the development of auditing the performance of other public funds.