固定资产投资项目绩效审计评价指标体系构建——基于中国经验的实证研究

Construction of the Audit Evaluation Index System for the Performance of Fixed Assets Investments Project——Based on Chinese Experiences Empirical Study

固定资产投资项目绩效审计评价,不仅是评价审计质量的尺度,同时关系着国家固定资产投资监管的效果。本文在现有研究基础上进行了深入实地调研,并依据固定资产投资绩效审计评价指标选取的原则,构建了投资绩效审计评价指标初始变量,并经过问卷预测试和先导测试,确立了15个指标变量。以来自国家审计机关、会计师事务所、高校、科研机构的244份有效问卷为样本进行了交叉实证检验,对其中109份问卷进行探索性因子分析,将固定资产投资项目绩效审计评价指标归为四个维度,构建了评价模型,并对另外135份问卷做验证性因子,实证结果表明所设计的评价指标具有良好信度和效度,评价模型具有较好拟合优度,在某种程度上具有一定的使用价值和推广价值。

The audit evaluation of the performance of fixed assets investments project is not only the dimension that estimating the audit quality, at the same time, it concerns the supervision effect of state-owned fixed assets investments. The paper researches deeply on the spot on the basis of present study, obeys the choosing principle of the audit evaluation index of the performance of fixed assets investments project, it constructs the initial variable of the audit evaluation index of the investment performance, and establishes 15 index variables by the forecast test of questionnaires and the guide test. Taking the 244 effective questionnaires as sample, it carries out the alternating empirical study. It adopts exploratory factor analysis （EFA） and confirmatory factor analysis （CFA）, classifies the audit evaluation indexes into four dimensions, and constructs the evaluation model. The empirical study demonstrates that the evaluation index designed owns fine reliability and validity, and evaluation model has fairly good fitting, it has certain use value and popularizing value to some extent.