党政领导干部经济责任审计的层次变权综合评价模型——基于科学发展观的视角  

Hierarchy Variable Weight Integrated Assessment Model of Responsibility Audit for Party and Government Leaders——Based on the viewpoint of scientific development

作　　者：黄溶冰[1] 

机构地区：[1]南京审计学院国际审计学院

出　　处：《审计研究》2013年第5期53-59,共7页Auditing Research

基　　金：国家社会科学基金<我国节能减排的环境审计规制研究(11GBL062)>;教育部人文社会科学基金<环境审计在我国节能减排中的治理机制与实现路径研究(10YJC790098)>;江苏高校自然科学研究重大项目(11KJA630066)阶段性成果

摘　　要：在党政领导干部经济责任审计中,传统的常权综合评价方法难以体现科学发展观对某些重要影响因素的均衡性要求,只要权重高的指标值足够大,往往就能获取理想的评价结果,这导致部分党政领导干部过分强调GDP等经济性指标,而忽视单位GDP排放等环境性指标,甚至出现严重的地区环境公害事件。本文利用变权原理提出了一种新的权重分配方法——层次变权综合评价法,对违反或遵循科学发展观的节能减排因素予以"惩罚"或"激励",不仅增加了党政领导干部经济责任审计评价方法本身的科学性,从案例应用结果看,也有助于实现地区经济绩效与环境绩效的和谐。In the process of responsibility audit for party and government leaders, it is hard for the traditional con- stant weight method to reflect the balance requirements of certain important factors on the scientific concept of de- velopment. If the high weight index value is large enough, there can often appear ideal evaluation results, which lead to some of the leading cadres of the party and government paying too much emphasis on GDP and other economic in- dicators,ignoring the pollution emission per GDP, even arising serious environmental hazards events. Taking advan- tage of the variable weight principle, this paper puts forward a new weight distribution method--Hierarchy Variable Weight Integrated Assessment Method, the method can give punishment or incentive for violating or following the scientific concept of development, therefore, the evaluation results will be established on more scientific and more reasonable basis. Through the case analysis, the method has been confirmed the flexibility and effectiveness in the application.

关 键 词：经济责任审计 变权综合评价 惩罚与激励 科学发展观 

分 类 号：F239.47[经济管理—会计学]