本文選題：績效評(píng)價(jià) + 決算審計(jì)�。� 參考：《山東大學(xué)》2017年碩士論文

【摘要】：目前,建設(shè)項(xiàng)目績效評(píng)價(jià)在我國建設(shè)領(lǐng)域應(yīng)用還比較滯后,主要是因?yàn)榻ㄔO(shè)項(xiàng)目施工周期長、程序環(huán)節(jié)多、涉及專業(yè)廣,導(dǎo)致績效評(píng)價(jià)模型較難統(tǒng)一,評(píng)價(jià)結(jié)果不夠客觀,并且我們國家大多數(shù)建設(shè)單位對(duì)建設(shè)項(xiàng)目績效評(píng)價(jià)認(rèn)識(shí)程度不高,還不夠重視,使得建設(shè)項(xiàng)目績效評(píng)價(jià)在我國建設(shè)領(lǐng)域應(yīng)用還不算廣泛。本論文旨在研究創(chuàng)新一種通過利用決算審計(jì)數(shù)據(jù)和評(píng)價(jià)結(jié)論對(duì)建設(shè)項(xiàng)目的各項(xiàng)考核指標(biāo)以及項(xiàng)目整體進(jìn)行量化評(píng)價(jià)的新方法,進(jìn)一步提升建設(shè)項(xiàng)目績效評(píng)價(jià)的實(shí)用性和客觀性。論文介紹了當(dāng)前較常應(yīng)用的一些建設(shè)項(xiàng)目績效評(píng)價(jià)方法,創(chuàng)新性的提出可以依托決算審計(jì)中篩選的數(shù)據(jù)和指標(biāo)在項(xiàng)目的績效評(píng)價(jià)中進(jìn)行應(yīng)用的辦法,具體說明了建立建設(shè)項(xiàng)目績效評(píng)價(jià)指標(biāo)體系的基本思路,提出了對(duì)項(xiàng)目評(píng)價(jià)進(jìn)行定量和定性分析相結(jié)合的想法。該評(píng)價(jià)體系建立在整個(gè)建設(shè)項(xiàng)目各階段、各環(huán)節(jié)基礎(chǔ)之上,通過對(duì)項(xiàng)目各關(guān)鍵程序關(guān)鍵環(huán)節(jié)對(duì)比評(píng)價(jià)確定其在某階段的重要性權(quán)重,然后設(shè)定該程序、環(huán)節(jié)的定量考核指標(biāo),進(jìn)而利用決算審計(jì)對(duì)過程管理的評(píng)價(jià)考核情況,依據(jù)定量考核指標(biāo)的定義公式通過"賦分法"對(duì)評(píng)價(jià)指標(biāo)進(jìn)行具體打分,最后,按照評(píng)價(jià)指標(biāo)細(xì)化方向的逆方向,根據(jù)確立的計(jì)算公式,對(duì)評(píng)價(jià)指標(biāo)權(quán)重集和得分集逐級(jí)計(jì)算得分情況最終得出項(xiàng)目績效評(píng)價(jià)的總得分�？傮w來看,論文解決建設(shè)項(xiàng)目績效評(píng)價(jià)問題的方法一是通過層次分析法確定評(píng)價(jià)指標(biāo)權(quán)重,二是通過決算審計(jì)結(jié)果和指標(biāo)考核公式對(duì)評(píng)價(jià)指標(biāo)進(jìn)行賦分。論文以某政府投資工程項(xiàng)目為例進(jìn)行應(yīng)用測試,評(píng)價(jià)過程中根據(jù)專家評(píng)審和審計(jì)發(fā)現(xiàn)問題對(duì)各評(píng)價(jià)指標(biāo)進(jìn)行權(quán)重計(jì)算和定量賦分,然后套用本文構(gòu)建的評(píng)價(jià)模型對(duì)該工程項(xiàng)目組織實(shí)施中的每一項(xiàng)程序的管理工作進(jìn)行準(zhǔn)確、有效的評(píng)價(jià),得出的評(píng)價(jià)結(jié)論符合實(shí)際,能夠與獨(dú)立評(píng)價(jià)主體的審計(jì)結(jié)論相符,證明本文依據(jù)決算審計(jì)成果進(jìn)行評(píng)價(jià)的績效評(píng)價(jià)方法對(duì)建設(shè)項(xiàng)目管理的科學(xué)化、規(guī)范化評(píng)價(jià)有著較高的現(xiàn)實(shí)意義。論文對(duì)建設(shè)項(xiàng)目績效評(píng)價(jià)是建立在決算審計(jì)結(jié)果基礎(chǔ)上的探索、研究,提出了可以充分利用決算審計(jì)數(shù)據(jù)和結(jié)果進(jìn)行評(píng)價(jià)的思路,主要?jiǎng)?chuàng)新點(diǎn)是建立了一套比較科學(xué)的,以項(xiàng)目全過程審計(jì)取得的客觀數(shù)據(jù)為依據(jù)的,能較為全面、準(zhǔn)確反映項(xiàng)目建設(shè)過程管理水平的指標(biāo)體系;提出了一種通過賦分法進(jìn)行建設(shè)項(xiàng)目績效評(píng)價(jià)方法。通過舉例驗(yàn)證,該方法具有可操作性,審計(jì)成果利用的評(píng)價(jià)結(jié)果比較客觀、可靠,從理論和現(xiàn)實(shí)角度都具備一定的的應(yīng)用和推廣的意義。
[Abstract]:At present, the application of construction project performance evaluation in the construction field of our country is still lagging behind, mainly because the construction project construction cycle is long, the procedure link is many, involves the specialized extensive, causes the performance appraisal model to be difficult to unify, the appraisal result is not objective. And most of our country's construction units do not have a high degree of understanding of construction project performance evaluation, not enough attention, making construction project performance evaluation in the field of construction is not widely used in our country. The purpose of this paper is to study and innovate a new method of quantitative evaluation of construction project by using final accounting audit data and evaluation conclusions to further enhance the practicability and objectivity of construction project performance evaluation. This paper introduces some commonly used construction project performance evaluation methods, and innovatively proposes a method that can be applied to project performance evaluation based on the data and indicators selected in final accounts audit. This paper concretely explains the basic idea of establishing the index system of construction project performance evaluation, and puts forward the idea of combining quantitative and qualitative analysis of project evaluation. The evaluation system is built on the basis of each stage of the whole construction project. Through the comparative evaluation of the key links of the key procedures of the project, the weight of its importance in a certain stage is determined, and then the quantitative assessment index of the program and the link is set up. Then, the evaluation of process management is evaluated by final accounting audit. According to the definition formula of quantitative assessment index, the evaluation index is scored concretely by "scoring method". Finally, the inverse direction of evaluation index is refined according to the evaluation index. According to the established calculation formula, the total score of project performance evaluation is obtained by calculating the score of evaluation index weight set and score set step by step. In general, the method of solving the problem of construction project performance evaluation is to determine the weight of evaluation index by AHP, and to assign the evaluation index by the result of final accounting audit and the formula of index evaluation. This paper takes a government investment project as an example to carry on the application test, in the appraisal process carries on the weight calculation and the quantitative assignment to each appraisal index according to the expert review and the audit discovery question. Then, applying the evaluation model constructed in this paper, the management work of each procedure in the organization and implementation of the project is evaluated accurately and effectively, and the evaluation conclusion is in line with the reality and can accord with the audit conclusion of the independent evaluation subject. It is proved that the method of performance evaluation based on the audit results of final accounts is of great practical significance to the scientific and standardized evaluation of construction project management. The paper explores the construction project performance evaluation based on the audit results of final accounts, and puts forward the idea of making full use of audit data and results of final accounts. The main innovation is to establish a set of relatively scientific. Based on the objective data obtained from the whole process audit of the project, the index system which can reflect the management level of the project construction process is more comprehensive and accurate, and a method for evaluating the performance of the construction project through the scoring method is put forward. It is proved by examples that the method is operable and the evaluation results of audit results are objective and reliable. It has a certain significance of application and popularization from both the theory and the practical point of view.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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