基于ISM方法的政府审计结果公告质量评价模型研究

Research on Government Audit Results Disclosure Quality Evaluation Model Based on the ISM

本文以社会公众对政府审计结果公告的真实需求为出发点,以全面提升政府审计公告质量为目标,以解释结构模型(Interpretative Structural Modelling,ISM)和其他实证方法为手段,试图建立一个具有内在逻辑关系的审计结果公告质量评价模型,以期为评估政府审计结果公告行为的有效性和政府审计结果公告本身的质量提供一个系统完整的参考性框架。为此,本文首先运用文献检索法确定了政府审计公告质量评价的备择指标来源文献,归集出若干备择指标;其次,以备择指标为基础,运用特尔斐法确定了政府审计结果公告质量评价的因素指标;再次,运用ISM方法对这些指标进行结构化处理,得到审计结果公告质量评价模型;最后对模型特征进行分析,并提出了改进我国政府审计公告质量的政策建议。

Based on the public＇s real demand for the government audit results disclosure（GARD） and aiming at improving the overall quality of GARD,the paper attempts to establish a GARD quality evaluation model with internal logical relationship by means of the ISM and other empirical method.In addition,the paper attempts to provide a complete and systematic reference frame for the evaluation of the validity of the government audit results disclosing and GARD itself.Firstly,the paper uses literature search to determine the alternative indexes for quality assessment of the GARD.Secondly,the paper uses Delphi method to determine the GARD quality evaluation factors index.Thirdly,GARD quality assessment model is got by a structured method of ISM.Finally,the model characteristics are analyzed and some suggestions on improving the quality of GARD are provided.