基于模糊层次分析法的高校固定资产投资项目绩效审计指标体系

Index system of performance auditing for investment projects with fixed asset in universities based on FAHP

在“5E”审计模式基础上,探索构建了适用于高校固定资产投资项目的绩效审计指标体系,运用层次分析法赋权,并将之应用于某高校综合实验楼工程项目绩效审计进行实证研究.综合运用客观评价和模糊综合评价对定量指标与定性指标加以区分,并通过个别到一般、特殊到普遍的案例研究对指标体系进行验证和修正.结果表明,应用这一指标体系能够实现高校固定资产投资项目绩效审计价值的增值.

The index system of performance auditing is constructed based on“5E”audit mode,it is applicable to investment projects with fixed asset in universities.Furthermore,it is acted on the performance auditing for the project of comprehensive laboratory building in some universities weighted by AHP in the empirical research.And then objective evaluation and fuzzy comprehensive evaluation is synthesized to distinguish quantitative indicators from qualitative indicators,and this index system has been tested and modified by case research,which is from particular to general as well as special to universal.The results show that the application of this index system can realize the value-added of performance audit of fixed assets investment projects in colleges and universities.