基于AHP-模糊评价法的转移支付审计研究

发布时间：2018-05-10 07:43

本文选题：模糊综合评价 + 转移支付　；参考：《东北林业大学》2008年硕士论文

【摘要】： 近年来,随着我国公共财政改革步伐的加快,转移支付日益受到重视,对转移支付进行审计也逐渐表现出重要性,通过转移支付审计可以有效地揭示转移支付资金使用效果,检查转移支付资金在推动地方经济发展、社会效益等方面是否取得成效,从而有利于促进各级政府加强对支出的控制,提高资金的使用价值,完善政府治理。然而我国转移支付审计开展时间较短,审计实践中面临许多困难,存在一些问题,转移支付审计如何深入,转移支付审计的目标定位、重点内容的确定、方式方法的选择、评价指标的构建等方面还缺少理论总结和系统认识。因此本文通过对近年转移支付审计成果的分析利用,对审计实践进行总结和提升,深入系统地进行“基于AHP-模糊评价法的转移支付审计研究”,具有重要的理论意义和现实意义。本文从转移支付资金审计视角出发,在总结近年来转移支付审计实践的基础上,应用审计学、博弈论等理论,运用实证分析、比较分析、因素分析、调查研究等方法,界定了我国转移支付审计的内涵、作用和主要内容,对当前转移支付审计的目标定位、总体原则、重点内容和方式方法等进行研究,深入系统的分析了我国开展转移支付审计存在的制约因素,最后力图以创新的战略思维,构建转移支付审计的评价模式,用于指导审计实践,以期提高转移支付资金的整体效益。
[Abstract]:In recent years, with the rapid pace of public finance reform in China, transfer payment has been paid more and more attention, and the audit of transfer payment is becoming more and more important. The transfer payment audit can effectively reveal the effect of the use of the transfer payment, and check whether the transfer payment is to promote the local economic development and social benefits. It is beneficial to promote the government at all levels to strengthen the control of expenditure, improve the use value of funds and improve government governance. However, China's transfer payment audit has a short time, there are many difficulties in the audit practice, there are some problems, the transfer payment audit, such as the depth, the target orientation of the transfer payment audit, the key content. There is no theoretical summary and systematic understanding of the determination, the choice of method and method, the construction of evaluation index and so on. Therefore, through the analysis and utilization of the results of the transfer payment audit in recent years, the audit practice is summarized and promoted, and the "Research on the transfer payment audit based on the AHP- fuzzy evaluation method" is systematically carried out. Theoretical and practical significance.
From the perspective of transfer payment audit, this paper, on the basis of summarizing the practice of transfer payment audit in recent years, applies the theory of auditing, game theory, and other methods, such as empirical analysis, comparative analysis, factor analysis, investigation and research, and defines the connotation, function and main contents of the transfer payment audit in China, and the current transfer payment audit. The objective orientation, the general principle, the key content and the method and method are studied. The restrictive factors of the transfer payment audit in China are systematically analyzed. Finally, the evaluation model of the transfer payment audit is constructed with the innovative strategic thinking to guide the audit practice, so as to improve the overall benefit of the transfer payment.

【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.65;F224

【参考文献】