商业银行经济责任审计评价指标体系研究——基于平衡计分卡视角.doc

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商业银行经济责任审计评价指标体系研究

——基于平衡计分卡视角

摘要：自1986年审计署提出厂长离任审计开始，随着经济体制的更新而诞生的历史必然产物——经济责任审计便在我国崛起发展。国内专家学者对经济责任审计的研究百家争鸣、领域宽广，主要研究其基本理论，包括历史变革、具体内容、风险分析等方面。相较于国外的政府绩效审计，国内对经济责任审计的指标体系研究甚少，且难以用统一的评价标准来进行审计评价。因此本文在国内外学者观点的基础上，结合前人对此的研究，并利用平衡计分卡对商业银行的审计指标进行归类，进而构建经济责任审计指标体系。

关键词：经济责任审计，平衡计分卡，评价指标体系

Research of accountability audit evaluation index system on commercial banks

——based on the perspective of balanced scorecard

Abstract: Since the auditing administration came up with the pronouncement on off-office auditing of factory director, the accountability audit, the historical product which was created by the update of the economy system, has been developing sharply in China. Numerous studies about accountability audit were carried out by domestic experts, who mainly studied on the funda