| 会计事务所审计下高校资产管理模糊评价指标体系的构建 |
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| 引用本文： | 邓小龙,邓蔺珂.会计事务所审计下高校资产管理模糊评价指标体系的构建[J].湖南商学院学报,2010,17(2):102-106. |
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| 作者姓名： | 邓小龙 邓蔺珂 |
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| 作者单位： | 1. 湖南工学院,湖南衡阳,421008
2. 南华大学经济管理学院,湖南衡阳,421008 |
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| 基金项目： | 湖南省科技厅软科学资助项目，衡阳市社会科学基金资助项目，湖南省教育厅科研项目，湖南省教育厅科研项目 |
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| 摘 要： | 针对目前高校资产管理面临的突出问题,阐述会计事务所审计下高校资产管理的特点和构成要素,提出其评价原则,设置其评价体系。探讨进行模糊综合评价的可行性,建立模糊综合评价的数学模型,并进行实际评价,为高校资产管理工作的改革提供依据。
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| 关 键 词： | 高校资产 会计事务所 模糊评价 审计 |
On Establishing Fuzzy Evaluation Index System of Assets Management Audited by Accounting Firm in Colleges and Universities |
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| DENG Xiao-long,DENG Lin-ke.On Establishing Fuzzy Evaluation Index System of Assets Management Audited by Accounting Firm in Colleges and Universities[J].Journal of Hunan Business College,2010,17(2):102-106. |
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| Authors: | DENG Xiao-long DENG Lin-ke |
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| Institution: | DENG Xiao-long,DEMG Lin-ke(1.Hunan Lnstitute of Technology,Hengyang,Hunan 421008;2.School of Econamics and Management,University of South China,Hengyang,Hunan 421008) |
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| Abstract: | To solve the problems of assets management in colleges and universities,the paper expounds the characteristics and elements constructing accounting audit of the management of university assets,and sets up its evaluation system.It also explores the feasibility of establishing a fuzzy comprehensive evaluation system and a mathematical model of fuzzy comprehensive evaluation for colleges and universities in the hope of providing references for the reform. |
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| Keywords: | college assets accounting firm fuzzy evaluation audit |
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