绩效审计中效率性计量研究——绩效审计技术支撑研究

Due to the technical bottleneck of the performance audit, that is the scientific evaluation method, the subject focuses on the theme of management measurement by efficiency, based on the relationship between performance audit efficiency and the efficiency theory in order to seek the support of economic theory. The subject takes the performance evaluation method as the carrier and the efficiency as the path, in order to crack the implementation bottleneck of the performance audit for the support of performance audit in China. The main research contents are as follows: first of all, the subject emphasizes the evolution of efficiency theory and performance audit in order to explore the coupling of performance audit and the efficiency theory; secondly, due to the lack of efficiency of performance audit in China and the status of production efficiency abroad, the subject is trying to build the model of efficiency measurement of performance audit in order to break through the problem, that is management measurement by efficiency, based on the X efficiency theory, by means of the data envelopment analysis, making performance audit quantity, besides, the subject raises the performance audit from production efficiency level to management efficiency level in order to realize the mode of management measurement; finally, the subject takes the Daqing oilfield as the platform to test the theoretical results and research method, for the government good reference.

针对绩效审计缺乏科学性这一技术瓶颈，本项目紧紧围绕着"用效率来计量管理"这一主题，循着绩效审计效率性与效率理论内在关系这一主线，寻求绩效审计的经济理论支撑：以绩效评价方法为载体，效率性研究为路径，旨在突破绩效审计实施瓶颈，为中国正在开展的绩效审计提供技术支撑和关键突破口。首先，本项目在攀住效率理论演进和绩效审计发展这两条主线的基础上，梳理效率理论演进机理，探究绩效审计与效率理论的耦合性。其次，针对中国绩效审计缺乏效率性而国外绩效审计停留在生产效率层面的现状，试图以生产效率理论和X-效率理论为基础，以数据包络分析方法，构建绩效审计中效率性测度模型，并最终解决"用效率来计量管理"的定量化难题，以实现绩效审计方式量化。并将绩效审计由生产效率层面提升到管理效率层面，实现"用效率来计量管理"绩效审计模式。最后，以大庆油田为平台，对本项目的理论成果进行实证检验。

本项目首先从理论层面，通过对相关文献的梳理，探索绩效审计中效率性与效率理论中效率之间的关联性，并基于效率理论及其演进与绩效审计研究之间的耦合性，提出了基于DEA和二次相对效益的企业绩效审计理论及方法。其次，本项目还将包含非期望产出DEA模型移植到环境绩效审计问题中，为环境绩效审计提供了强有力的工具，为环境绩效审计的实施提供了理论依据。此外，结合绩效审计工作的实际需要，本项目一方面从生物免疫应答原理中得到启示构建了绩效审计免疫应答机制，使绩效审计工作有章可循，推动我国绩效审计事业的发展。另一方面针对审计对象往往具有多个下属单位或分支机构的现实，本研究应用网络DEA的最新研究成果对绩效审计DEA模型进行了完善，构建了能够对具有多个子单元审计对象进行绩效审计的DEA模型，并对模型的特性进行了验证，丰富了本项目理论部分的研究成果，为后续的实证研究奠定了理论基础。为了对理论研究结果进行检验，该项目还将理论研究成果应用于实践，分别对黑龙江省14个地级市、中国15家上市商业银行以及大庆石油管理局下属企业进行实证分析，并在实证分析的基础上对前期所得到的理论研究成果进行了完善。