基于平衡计分卡的国企领导人经济责任审计评价指标体系  

The Evaluation Index System of Economic Accountability Audit of State-Owned Enterprise Leaders Based on the BSC

作　　者：高霏[1] 黎海波 张黎[1] 杨庆元[1] 

机构地区：[1]中广电广播电影电视设计研究院,北京100045 [2]国家审计署驻上海特派办,上海200030

出　　处：《商业经济》2013年第13期77-80,共4页Business & Economy

摘　　要：平衡计分卡作为集团战略管理工具,在集团战略规划与执行管理方面发挥着非常重要的作用。将平衡计分卡这样一种更全面、动态的评价体系引入对企业领导人经济责任的审计评价,可以弥补传统评价的不足,实事求是地反映企业经济活动的经济、效果、效率与成长性。基于平衡计分卡建立一套国企领导人经济责任审计的评价指标体系,在评价国企领导人经济责任时,可采用主观和客观相结合的赋权方法,并注意做动态比较评价,即将有关经济指标纳入国家宏观经济政策调整、行业发展情况、市场变化等诸多因素中,进行综合比较评价。As a group strategic management tool, the BSC （Balanced Score Card） plays a very important role in group strategic planning and management. Introducing the BSC, a more comprehensive and dynamic evaluation system, into audit evaluation of economic responsi- bility of business leaders could make up for the traditional evaluation and realistically reflect the result, etticiency and growth of enterprise economic activities. When evaluating the economic responsibility of state-owned enterprise leaders, empowering ways in terms of a sub- jective and objective combination can be used with a dynamic comparative evaluation, namely making a comprehensive assessment by in- tegrating the related economic indicators into the factors in terms of national macroeconomic policy adjustment, industry development, and market change.

关 键 词：经济责任审计 国企领导人 平衡计分卡 评价指标体系 

分 类 号：F239.2[经济管理—会计学]