基于AHP的财政专项资金绩效审计评价指标体系的构建与应用——以J高校创大专项资金为例

The Construction and Application of the Evaluation Index System of Performance Audit of Special Financial Funds Based on AHP——A Case Study of the Special Fund for University Building in J University

以J高校创大专项资金为例,明确绩效审计的指导原则,识别创大专项资金运行流程中设立、分配、使用、管理和成效等五个关键环节的风险点,选取绩效审计评价指标。采用层次分析法计算指标权重,同时确定每个指标的评价标准,构建绩效审计评价指标体系。结合审计中发现的问题对创大专项资金使用情况进行绩效评估打分,利用绩效评价结果提出治理建议,防范化解资金使用过程中的重大风险,进一步提高专项资金的使用效益,保障学校稳健发展。

In this paper,the audit of the special fund for university building in J University is taken as an example.The guiding principles of the performance audit are clarified,the risk points in the five critical links of establishment,allocation,use,management and effectiveness in the operation process of the special fund are identified,and performance audit evaluation indicators are determined.The analytic hierarchy process is applied to calculate the index weight and in the meantime,the evaluation standard of each index is determined,and then the evaluation index system of the performance audit is constructed.Based on the consideration of the problems found in the audit,the performance evaluation and scoring of the use of the special fund for university building is carried out and governance suggestions are provided according to the performance evaluation results with the aims of preventing and resolving the main risks in the use of the fund,further improving its use efficiency and ensuring the stable development of the university.