会计学院知识库

随着财政对中小机场补贴力度不断加大，国家和社会公众对中小机场补贴项目资金的使用情况越来越关注，对绩效审计的要求也较为严格。2018年９月，中共中央、国务院正式印发《关于全面实施预算绩效管理的意见》，明确提出要加快建成全方位、全过程、全覆盖的预算绩效管理体系。一套完整的绩效审计指标体系有利于保障绩效审计的全面性，但我国对民航发展基金用于中小机场补贴项目的绩效审计研究较少，其指标体系的设置还存在很多不足，因此，对中小机场补贴项目的绩效审计指标体系进行研究，具有一定的意义和参考作用。

本研究以S集团中小机场补贴项目的内部绩效审计评价作为切入点，首先梳理了国内外内部绩效审计及财政资金绩效审计的相关文献，描述了S集团中小机场补贴项目绩效审计的现状，其次通过对S集团中小机场补贴项目绩效指标体系现状的分析，发现了指标缺乏横向可比性、指标设置较为简化、定性评价指标较少等问题，并分析产生问题的原因，包括相关法律法规不健全使得指标设置缺乏横向可比性、S集团绩效审计理念薄弱导致指标设置较为简化、内部审计部门专业人才欠缺，绩效审计数据获取有限等。然后，基于S集团中小机场补贴项目绩效审计指标体系存在的问题，将投入-产出模型作为指标体系优化的总框架，并基于绩效审计5E理论，参照我国的财政资金绩效审计指标体系，对S集团中小机场补贴项目的绩效审计指标体系进行了优化，优化的S集团中小机场补贴项目绩效审计指标体系涵盖了资金的投入、过程、产出及效益四个方面，解决了原指标缺乏横向可比性、指标设置比较简化、定性评价指标较少等问题，并通过引入层次分析法对优化的S集团中小机场补贴项目绩效审计指标权重进行确定，解决原有指标权重设置不客观的问题。最后，运用模糊综合评价法对优化的S集团中小机场补贴项目绩效审计指标体系进行综合评分，通过评价结果的分析，提出相应的建议和保障绩效审计指标体系质量的措施。

关键词：中小机场补贴项目 绩效审计 指标体系优化

With the increasing financial subsidies for small and medium-sized airports, the state and the public pay more and more attention to the use of funds for small and medium-sized airport subsidy projects, and have strict requirements for performance audit. In september2018, the CPC Central Committee and the State Council officially issued the opinions on the comprehensive implementation of budget performance management, which clearly proposed to accelerate the establishment of an all-round, whole process and full coverage budget performance management system. A complete set of performance audit index system is conducive to ensuring the comprehensiveness of performance audit. However, there is little research on the performance audit of Civil Aviation Development Fund for small and medium-sized airport subsidy projects in China, and there are still many deficiencies in the setting of its index system. Therefore, the research on the performance audit index system of small and medium-sized airport subsidy projects has certain significance and reference function.

This study takes the internal performance audit evaluation of S Group's small and medium-sized airport subsidy project as the starting point. Firstly, it combs the relevant literature of internal performance audit and financial fund performance audit at home and abroad, and describes the current situation of S Group's small and medium-sized airport subsidy project performance audit. Secondly, through the analysis of the current situation of S Group's small and medium-sized airport subsidy project performance indicator system, it is found that the indicators are lack of horizontal comparability, the indicator setting is relatively simplified There are few qualitative evaluation indicators, and the reasons for the problems are analyzed, including the lack of horizontal comparability of indicator settings due to imperfect relevant laws and regulations, the simplification of indicator settings due to the weak performance audit concept of s group, the lack of professionals in the internal audit department, and the limited access to performance audit data. This study takes the internal performance audit evaluation of S Group's small and medium-sized airport subsidy project as the starting point. Firstly, it combs the relevant literature of internal performance audit and financial fund performance audit at home and abroad, and describes the current situation of S Group's small and medium-sized airport subsidy project performance audit. Secondly, through the analysis of the current situation of S Group's small and medium-sized airport subsidy project performance indicator system, it is found that the indicators are lack of horizontal comparability, the indicator setting is relatively simplified There are few qualitative evaluation indicators, and the reasons for the problems are analyzed, including the lack of horizontal comparability of indicator settings due to imperfect relevant laws and regulations, the simplification of indicator settings due to the weak performance audit concept of s group, the lack of professionals in the internal audit department, and the limited access to performance audit data. Then, based on the problems existing in the performance audit index system of S Group's small and medium-sized airport subsidy projects, the performance audit index system of S Group's small and medium-sized airport subsidy projects is optimized by taking the input-output model as the general framework for the optimization of the index system, and based on the performance audit 5e theory and referring to China's financial fund performance audit index system, The optimized performance audit index system of S Group's small and medium-sized airport subsidy project covers the four aspects of capital input, process, output and benefit. It solves the problems such as the lack of horizontal comparability of the original index, the simplification of the index setting, and the lack of qualitative evaluation indicators. By introducing the layer analysis method, the optimized performance audit index weight of S Group's small and medium-sized airport subsidy project is determined to solve the problem that the original index weight setting is not objective. Finally, the fuzzy comprehensive evaluation method is used to comprehensively score the optimized performance audit index system of S Group's small and medium-sized airport subsidy project. Through the analysis of the evaluation results, the corresponding suggestions and measures to ensure the quality of the performance audit index system are put forward.

Keywords: small and medium-sized airport subsidy project; Performance audit; Optimization of index system