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财政科技创新项目绩效审计评价指标设计及应用
引用本文:盛巧玲.财政科技创新项目绩效审计评价指标设计及应用[J].财务与金融,2012(3):67-72.
作者姓名:盛巧玲
作者单位:广东金融学会计系 广州市 510521
基金项目:广州市哲学社会科学发展"十二五"规划2011年度课题
摘    要:财政项目支出绩效审计是政府绩效审计的重要内容,如何构建合理的绩效审计评价指标并运用科学的评价方法是获得客观的审计结论的重要前提。本文分析了绩效审计评价指标体系的构建原则,在此基础上构建了一项财政科技创新项目的绩效审计评价指标,并采用层次分析法和模糊综合评价法对该项目进行绩效审计评价,将定性评价的指标演算为量化的评价结论。最后,在结论部分,对模糊层次分析法在绩效审计评价中的运用进行了总结。

关 键 词:绩效审计  科技创新  层次分析法  模糊综合评价法

The Design and Application of Performance Auditing Evaluation Index in Financial Project of Science and Technology Innovation
SHENG Qiao-ling.The Design and Application of Performance Auditing Evaluation Index in Financial Project of Science and Technology Innovation[J].Accounting and Finance,2012(3):67-72.
Authors:SHENG Qiao-ling
Institution:SHENG Qiao-lingDepartment of Accounting,Guangdong University of Finance,Guangzhou 510521
Abstract:The performance auditing of financial project expense is the important content of government performance auditing.How to build the reasonable index system of performance auditing evaluation and to apply scientific evaluation method are the important premise to get objective auditing conclusion.This paper analyzes the principle to build the index system of performance auditing evaluation.Based on this,this paper builds the performance auditing evaluation index of a financial project of scientific and technologic innovation.It realizes the performance auditing evaluation on this project by applying AHP(Analytic Hierarchy Process) and fuzzy comprehensive evaluation method.It transforms qualitative evaluation index into quantitative evaluation conclusion.At last,this paper summarizes the application of fuzzy analytic hierarchy process in performance auditing evaluation.
Keywords:Performance Auditing  Science and Technology Innovation  Analytic Hierarchy Process  Fuzzy Comprehensive Evaluation
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