在决算审计中的绩效评价方法探讨

发布时间：2018-04-27 20:42

本文选题：绩效评价 + 决算审计　；参考：《山东大学》2017年硕士论文

【摘要】：目前,建设项目绩效评价在我国建设领域应用还比较滞后,主要是因为建设项目施工周期长、程序环节多、涉及专业广,导致绩效评价模型较难统一,评价结果不够客观,并且我们国家大多数建设单位对建设项目绩效评价认识程度不高,还不够重视,使得建设项目绩效评价在我国建设领域应用还不算广泛。本论文旨在研究创新一种通过利用决算审计数据和评价结论对建设项目的各项考核指标以及项目整体进行量化评价的新方法,进一步提升建设项目绩效评价的实用性和客观性。论文介绍了当前较常应用的一些建设项目绩效评价方法,创新性的提出可以依托决算审计中筛选的数据和指标在项目的绩效评价中进行应用的办法,具体说明了建立建设项目绩效评价指标体系的基本思路,提出了对项目评价进行定量和定性分析相结合的想法。该评价体系建立在整个建设项目各阶段、各环节基础之上,通过对项目各关键程序关键环节对比评价确定其在某阶段的重要性权重,然后设定该程序、环节的定量考核指标,进而利用决算审计对过程管理的评价考核情况,依据定量考核指标的定义公式通过"赋分法"对评价指标进行具体打分,最后,按照评价指标细化方向的逆方向,根据确立的计算公式,对评价指标权重集和得分集逐级计算得分情况最终得出项目绩效评价的总得分。总体来看,论文解决建设项目绩效评价问题的方法一是通过层次分析法确定评价指标权重,二是通过决算审计结果和指标考核公式对评价指标进行赋分。论文以某政府投资工程项目为例进行应用测试,评价过程中根据专家评审和审计发现问题对各评价指标进行权重计算和定量赋分,然后套用本文构建的评价模型对该工程项目组织实施中的每一项程序的管理工作进行准确、有效的评价,得出的评价结论符合实际,能够与独立评价主体的审计结论相符,证明本文依据决算审计成果进行评价的绩效评价方法对建设项目管理的科学化、规范化评价有着较高的现实意义。论文对建设项目绩效评价是建立在决算审计结果基础上的探索、研究,提出了可以充分利用决算审计数据和结果进行评价的思路,主要创新点是建立了一套比较科学的,以项目全过程审计取得的客观数据为依据的,能较为全面、准确反映项目建设过程管理水平的指标体系;提出了一种通过赋分法进行建设项目绩效评价方法。通过举例验证,该方法具有可操作性,审计成果利用的评价结果比较客观、可靠,从理论和现实角度都具备一定的的应用和推广的意义。
[Abstract]:At present, the application of construction project performance evaluation in the construction field of our country is still lagging behind, mainly because the construction project construction cycle is long, the procedure link is many, involves the specialized extensive, causes the performance appraisal model to be difficult to unify, the appraisal result is not objective. And most of our country's construction units do not have a high degree of understanding of construction project performance evaluation, not enough attention, making construction project performance evaluation in the field of construction is not widely used in our country. The purpose of this paper is to study and innovate a new method of quantitative evaluation of construction project by using final accounting audit data and evaluation conclusions to further enhance the practicability and objectivity of construction project performance evaluation. This paper introduces some commonly used construction project performance evaluation methods, and innovatively proposes a method that can be applied to project performance evaluation based on the data and indicators selected in final accounts audit. This paper concretely explains the basic idea of establishing the index system of construction project performance evaluation, and puts forward the idea of combining quantitative and qualitative analysis of project evaluation. The evaluation system is built on the basis of each stage of the whole construction project. Through the comparative evaluation of the key links of the key procedures of the project, the weight of its importance in a certain stage is determined, and then the quantitative assessment index of the program and the link is set up. Then, the evaluation of process management is evaluated by final accounting audit. According to the definition formula of quantitative assessment index, the evaluation index is scored concretely by "scoring method". Finally, the inverse direction of evaluation index is refined according to the evaluation index. According to the established calculation formula, the total score of project performance evaluation is obtained by calculating the score of evaluation index weight set and score set step by step. In general, the method of solving the problem of construction project performance evaluation is to determine the weight of evaluation index by AHP, and to assign the evaluation index by the result of final accounting audit and the formula of index evaluation. This paper takes a government investment project as an example to carry on the application test, in the appraisal process carries on the weight calculation and the quantitative assignment to each appraisal index according to the expert review and the audit discovery question. Then, applying the evaluation model constructed in this paper, the management work of each procedure in the organization and implementation of the project is evaluated accurately and effectively, and the evaluation conclusion is in line with the reality and can accord with the audit conclusion of the independent evaluation subject. It is proved that the method of performance evaluation based on the audit results of final accounts is of great practical significance to the scientific and standardized evaluation of construction project management. The paper explores the construction project performance evaluation based on the audit results of final accounts, and puts forward the idea of making full use of audit data and results of final accounts. The main innovation is to establish a set of relatively scientific. Based on the objective data obtained from the whole process audit of the project, the index system which can reflect the management level of the project construction process is more comprehensive and accurate, and a method for evaluating the performance of the construction project through the scoring method is put forward. It is proved by examples that the method is operable and the evaluation results of audit results are objective and reliable. It has a certain significance of application and popularization from both the theory and the practical point of view.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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