摘要
近年来各种公共危机事件频发,公共危机救助资金的绩效评价显得尤为重要。采用内容分析法,基于审计结果公告内容的初次评价(基于真实性、合规性、经济性、效率性、效果性和回应性六个方面)和再次评价(基于三级指标体系),对我国2003年至2012年关于公共危机的132份审计公告进行公共危机救助资金的绩效评价。
In recent years, various public crisis events happened frequently. The performance evaluation of public crisis bailout funds is becomingmore and more important. Using content analysis method, the article analyzed 132 auditing announcements, which are related to the public crisisevents that happened during 2003 to 2012. On the result of each announcement, we conducted an initial evaluation （ based on authenticity,compliance, economy, efficiency, effectiveness and responsiveness of the six aspects） and a re-evaluation （based on three indicators）, thusevaluated the performance of the public crisis bailout funds.
出处
《当代经济管理》
CSSCI
2015年第2期43-48,共6页
Contemporary Economic Management
基金
国家自然科学基金(71302164)
国家社会科学基金(CFA13015)
北京高等学校"青年英才计划"项目(YETP0398)
北京市哲学社会科学课题(13JGC095)
北京市教育科学基金(3021-0001)
北京科技大学教研课题(KC2012YJX29
JG2012M4
KC2014YJX42)
