公益性项目效益审计评价模型的构建与应用研究

发布时间：2018-02-04 05:55

本文关键词： 公益性项目效益审计评价模型模糊数学定量评价　出处：《审计研究》2010年05期 　论文类型：期刊论文

【摘要】：审计是评价公益性项目效益的有效手段。定性评价的主观性强,评价结果说服力弱。定量评价,通过数理模型将评价要素有效量化,能大大提高评价的客观性。问题是,在公益性项目效益审计中,使用何种定量评价方法最佳?本文先从系统论角度分析了构建公益性项目效益审计评价模型应当考虑的因素,在此基础上提出了如何运用模糊数学理论和层次分析方法构建公益性项目效益审计评价模型,并用该模型对公益性项目效益审计进行了实证分析。研究发现:通常情形下无法定量评价的社会效益和环境效益,可以通过模型演算出量化的评价结论。最后,在结论部分,评价了模型的优缺点。
[Abstract]:Audit is an effective means to evaluate the benefit of public welfare projects. The qualitative evaluation is highly subjective and the evaluation results are weak. Quantitative evaluation is used to quantify the evaluation elements effectively through mathematical models. It can greatly improve the objectivity of evaluation. The question is, in the public welfare project benefit audit, which quantitative evaluation method is the best? This paper first analyzes the factors that should be considered in the construction of the evaluation model of the benefit audit of public welfare projects from the perspective of system theory. On this basis, it puts forward how to use fuzzy mathematics theory and analytic hierarchy process method to construct the evaluation model of public welfare project benefit audit. The model is used to analyze the benefit audit of public welfare projects. It is found that the social and environmental benefits can not be evaluated quantitatively under normal circumstances. Finally, the quantitative evaluation conclusions can be calculated by the model. In the conclusion part, the advantages and disadvantages of the model are evaluated.
【作者单位】：安徽财贸职业学院;
【分类号】：F224;F239.6
【正文快照】： 公益性项目,就是以国家财政投资为主体、其产生的效益(含经济效益、社会效益和环境效益)将不可分割地延展至全体民众的政府建设项目。作为私益项目的对称,它具有非盈利性、非排他性、非竞争性以及严格的程序性等主要特性。对公益性项目的审计,不仅要着眼于合法性,更要关注其

【参考文献】