绩效审计中效率性计量研究——绩效审计技术支撑研究

项目名称： 绩效审计中效率性计量研究——绩效审计技术支撑研究

项目编号： No.71271064

项目类型： 面上项目

立项/批准年度： 2013

项目学科： 管理科学

项目作者： 黄金枝

作者单位： 哈尔滨工程大学

项目金额： 55万元

中文摘要： 针对绩效审计缺乏科学性这一技术瓶颈，本项目紧紧围绕着"用效率来计量管理"这一主题，循着绩效审计效率性与效率理论内在关系这一主线，寻求绩效审计的经济理论支撑：以绩效评价方法为载体，效率性研究为路径，旨在突破绩效审计实施瓶颈，为中国正在开展的绩效审计提供技术支撑和关键突破口。首先，本项目在攀住效率理论演进和绩效审计发展这两条主线的基础上，梳理效率理论演进机理，探究绩效审计与效率理论的耦合性。其次，针对中国绩效审计缺乏效率性而国外绩效审计停留在生产效率层面的现状，试图以生产效率理论和X-效率理论为基础，以数据包络分析方法，构建绩效审计中效率性测度模型，并最终解决"用效率来计量管理"的定量化难题，以实现绩效审计方式量化。并将绩效审计由生产效率层面提升到管理效率层面，实现"用效率来计量管理"绩效审计模式。最后，以大庆油田为平台，对本项目的理论成果进行实证检验。

中文关键词： 环境绩效审计；效率理论；环境效率；评价方法；数据包络分析

英文摘要： Due to the technical bottleneck of the performance audit, that is the scientific evaluation method, the subject focuses on the theme of management measurement by efficiency, based on the relationship between performance audit efficiency and the efficiency theory in order to seek the support of economic theory. The subject takes the performance evaluation method as the carrier and the efficiency as the path, in order to crack the implementation bottleneck of the performance audit for the support of performance audit in China. The main research contents are as follows: first of all, the subject emphasizes the evolution of efficiency theory and performance audit in order to explore the coupling of performance audit and the efficiency theory; secondly, due to the lack of efficiency of performance audit in China and the status of production efficiency abroad, the subject is trying to build the model of efficiency measurement of performance audit in order to break through the problem, that is management measurement by efficiency, based on the X efficiency theory, by means of the data envelopment analysis, making performance audit quantity, besides, the subject raises the performance audit from production efficiency level to management efficiency level in order to realize the mode of management measurement; finally, th

英文关键词： Environmental Performance Auditing；Efficiency Theory；Environmental Efficiency；Evaluation Method；Data Envelopment Analysis