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ping heng ji fen ka zai zheng ce gen zong shen ji ji xiao ping jia zhong de ying yong yi wen zeng chang hui min sheng zheng ce shen ji wei li
Author(s): 
Pages: 151-155
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  平衡计分卡政策跟踪审计绩效评价指标排序;
Abstract: 借鉴平衡计分卡绩效评价思路,构建以政策落实维度、项目建设维度、财政资金维度、审计整改维度为准则层的政策跟踪审计绩效评价体系,并以"稳增长惠民生政策审计"为例进行具体应用。研究发现:政策执行偏差是影响当前政策执行效果的主要因素,随着审计监督力度和广度的不断加深,地方在政策落实、项目推进和财政资金使用方面执行效果越来越好,但仍存在后期整改效果不理想等问题。
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