央行信息系统绩效审计评价方法研究——基于平衡计分卡和层次分析法  

作　　者：唐朝霞[1] 

机构地区：[1]中国人民银行济南分行,山东济南250021

出　　处：《金融理论与实践》2015年第9期111-114,共4页Financial Theory and Practice

摘　　要：随着中国人民银行业务信息化程度的不断提高,其各级机构对信息系统的依赖不断加大,内审部门作为央行风险管理防线之一,需要发挥审计监督职能,并适时对信息系统进行绩效评价,以促进信息系统持续、有效运行。从研究平衡计分卡和层次分析法原理入手,结合人民银行信息系统特点,设计了人民银行信息系统绩效审计与评价指标体系,并选择人民银行信息系统进行了实证检验,初步形成了一套较为成熟的人民银行信息系统绩效审计评价方法。As the business information degree of PBOC continues to improve, agencies of PBOC at all levels relies on information system greatly. Audit department was one part of risk management defense in PBOC. It should play the audit oversight function and take the performance evaluation on the information system timely, so the information system could run continually and effectively. This paper started from the research of balanced scorecard and principle of analytic hierarchy process. The author designed the performance audit of information system and evaluation system of PBOC with combined the characteristics of information system of PBOC, which formed a more mature evaluation approach of performance audit of information system of PBOC initially.

关 键 词：中央银行 信息系统 绩效审计 绩效评价 

分 类 号：F832.31[经济管理—金融学]