| 审计项目后评价指标体系构建研究 |
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| 引用本文： | 王剑. 审计项目后评价指标体系构建研究[J]. 审计与经济研究, 2006, 21(6): 37-41 |
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| 作者姓名： | 王剑 |
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| 作者单位： | 中华人民共和国审计署,京津冀特派员办事处,天津,300010 |
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| 摘 要： | 目前，我国审计机关对审计项目尚缺少一套科学、量化的后评价指标体系。本文从实施审计项目后评价的意义、系统要素、评价的主要内容及后评价体系构建四个方面加以阐述。在构建评价指标体系时采用定量和定性相结合的评价方法，同时兼顾可行性和可操作性。
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| 关 键 词： | 审计项目 后评价 指标体系 构建 |
| 文章编号： | 1004-4833(2006)06-0037-05 |
| 收稿时间： | 2006-09-13 |
| 修稿时间： | 2006-10-18 |
Construction of Post-evaluation Index System on Auditing Projects |
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| WANG Jian. Construction of Post-evaluation Index System on Auditing Projects[J]. , 2006, 21(6): 37-41 |
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| Authors: | WANG Jian |
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| Affiliation: | Resident Audit Sub-office of China National Audit Office in Beijing, Tianjin and Hebei, Tianjin 300010, China |
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| Abstract: | So far there is no any scientific quantitative evaluation index system available on auditing projects in audit institutions of China. This paper first explores such issues as the significance of its application, system structural factors, main content and system construction. The evaluating methods synthesize quantitative and qualitative skills, and focus on both feasibility and maneuverability. |
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| Keywords: | auditing project post-evaluation index system construction |
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