高校内部审计绩效评估体系构建及其实证研究

发布时间：2018-02-21 12:23

本文关键词： 高校内部审计绩效评估模糊多属性决策　出处：《湘潭大学》2007年硕士论文　论文类型：学位论文

【摘要】： 绩效评估作为一种评价和改进组织管理绩效的有效的管理工具已经广泛应用于政府行政及其他各行各业。综观国内外关于绩效评估的研究,更多的是从地方政府公共事业管理绩效或公共事业社会化、市场化改革等方面来进行研究的,而极少涉及对审计绩效评估等方面的系统研究,也尚未构建一个科学合理的审计绩效评估模型。因此,研究构建合理的高校内部审计绩效评估体系及评估模型,有效地实现高校内部审计的良好绩效,从而推动对审计的绩效评估及促进审计绩效的不断提高,具有一定的理论价值和实践意义,也成为当前需要持续研究和不断改善的主题。本文采用规范研究和实证研究相结合的方法,重点围绕高校内部审计绩效评估的指标构建及评估模型的构建,评估决策方法的运用来展开论述。首先,在绪论部分分析了论文研究的意义,在述评国内外政府绩效评估研究成果的基础上,提出论文研究的目标、内容、方法。然后介绍了高校内部审计及其绩效评估的相关理论和内容,分析了高校内部审计绩效评估的基本现状、存在的问题及原因,并在此基础上提出解决问题的途径。接着阐述了高校内部审计绩效评估指标体系的构建原则、构建途径和方法,结合高校内部审计业务的特点,研究高校内部审计绩效评估指标体系构成的主要内容,并提出了指标体系优化处理的方式方法。最后,通过对绩效评估方法的比较分析,结合高校开展内部审计绩效评估具有模糊、信息不对称和主观因素较多等特点,引入了基于期望值的模糊多属性决策方法进行高校内部审计绩效评估研究,采用三角模糊数方法得到带有定量指标和定性指标的区间型评价矩阵,就指标权重完全未知和部分未知两种情况,运用基于期望值的模糊多属性决策原理,结合主观偏好值和客观偏好值求解得到指标权重向量,继而求解出高校内部审计得绩效期望值。通过对湖南四所高校内部审计部门绩效评估的实证研究案例说明模糊多属性决策方法在高校内部审计绩效评估中可行、有效。
[Abstract]:Performance evaluation as an effective management tool to evaluate and improve organizational management performance has been widely used in government administration and other industries. More is from the local government public service management performance or the public utility socialization, the marketization reform and so on aspect carries on the research, but rarely involves to the audit performance appraisal and so on aspect systematic research, Therefore, the research and construction of a reasonable internal audit performance evaluation system and evaluation model to effectively achieve the good performance of internal audit in colleges and universities. Therefore, it has certain theoretical value and practical significance to promote the evaluation of audit performance and to promote the continuous improvement of audit performance. It has also become the subject of continuous research and continuous improvement. This paper adopts the method of combining normative research with empirical research, focusing on the construction of indicators and evaluation models of internal audit performance evaluation in colleges and universities, and the application of evaluation decision-making methods. First of all, In the introduction part, the significance of the research is analyzed, and on the basis of reviewing the research results of the government performance evaluation at home and abroad, the purpose and content of the paper are put forward. Methods. Then it introduces the relevant theories and contents of internal audit and its performance evaluation in colleges and universities, analyzes the basic status quo, existing problems and reasons of performance evaluation of internal audit in colleges and universities. On the basis of this, the author puts forward the ways to solve the problem, and then expounds the principles, ways and methods of constructing the performance evaluation index system of internal audit in colleges and universities, combining with the characteristics of the internal audit business in colleges and universities. This paper studies the main contents of the performance evaluation index system of internal audit in colleges and universities, and puts forward the ways and means of optimizing the index system. Finally, through the comparative analysis of the performance evaluation methods, Combined with the characteristics of fuzzy, asymmetric information and many subjective factors in the performance evaluation of internal audit in colleges and universities, a fuzzy multi-attribute decision-making method based on expected value is introduced to study the performance evaluation of internal audit in colleges and universities. The triangular fuzzy number method is used to obtain the interval evaluation matrix with quantitative index and qualitative index. The fuzzy multi-attribute decision making principle based on expected value is applied to the unknown and partial unknown index weights. Combining subjective preference value with objective preference value, the index weight vector is obtained. Through the empirical study on the performance evaluation of four colleges and universities in Hunan Province, it is proved that the fuzzy multi-attribute decision-making method is feasible and effective in the performance evaluation of internal audit in colleges and universities.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：G647.5;F239.45

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