基于层次分析法的自然资源资产审计质量影响因素研究

Research on Influencing Factors of Natural Resource Asset Audit Quality Based on Analytic Hierarchy Process

自然资源资产审计质量决定了自然资源资产审计项目的成败,因而提升自然资源资产审计质量是当前乃至未来审计研究的重要内容。论文采用层次分析法构建了自然资源资产审计质量递阶层次结构模型,通过实证研究,分析了当前影响自然资源审计质量的关键因素,并针对关键因素,提出了提升自然资源资产审计质量的对策建议,以此推动我国自然资源资产审计的进一步发展完善。

The audit quality of natural resource assets determines the success or failure of the audit project of natural resource assets,so improving the audit quality of natural resource assets is an important content of current and even future audit research.This paper uses analytic hierarchy process(AHP)to build a hierarchical structure model of audit quality of natural resources assets.Through empirical research,this paper analyzes the key factors that affect the audit quality of natural resources.According to the key factors,this paper puts forward some countermeasures and suggestions to improve the audit quality of natural resources assets,so as to promote the further development and perfection of the audit of natural resources assets in China.