政府绩效审计“阶梯型”评价模式的构建与应用--以BRT公共交通投资项目为例

摘要

构建一套政府公共交通投资项目绩效审计评价模式是提高政府公共交通投资项目绩效审计效率和审计质量的关键，然而目前业界尚未对此形成统一认识。论文基于平衡计分卡理论从资源配置、职能行使、潜力发挥和贡献效益四个维度，构建了“阶梯形”政府公共交通投资项目绩效审计评价模式，并通过模糊评价对某市BRT项目调研数据对该模式进行了验证。%Constructing a government public investment project performance audit evaluation model is the key to improve the government public investment project performance audit efficiency and audit quality. However, a unified understanding of the industry has not been yet formed. Basing on the Balanced Scorecard theory from the resource allocation function and exercise, we construct a “ladder-typed performance audit evaluation model” for public transport investment projects in four dimensions with potential benefits, and then take the public traffic BRT project survey data to verify the model by using Fuzzy Synthetic Evaluation.