绩效审计是管理审计中最重要的组成部分,但到目前为止还没有一种很好的方法可以利用,而大多数的财务评价和内部审计都仅从财务指标的角度来评价.由于财务指标本身的局限性和企业经营活动的广泛性,因而,传统的评价方法不论是从评价的内容或是从评价的范围上来讲都带有明显的局限性.笔者引入一种新的绩效测评方法--平衡计分卡的方法,并通过这种方法的思想来建立绩效评价矩阵,对绩效审计科学方法进行研究和探讨.

Achievement audit is an important part of management audit , but until now there is no available way to judge achievement .Most of internal audit judge by financial index .But because of the limitation of financial analyze , financial index analyze technique has much limitation itself . In this article , we introduce a new way--BSC to judge achievement , and also use it to achievement audit.

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国家自然科学基金 , 重庆市软科学基金