本文關(guān)鍵詞： 高校內(nèi)部審計(jì) 績(jī)效評(píng)估 模糊多屬性決策　出處：《湘潭大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 績(jī)效評(píng)估作為一種評(píng)價(jià)和改進(jìn)組織管理績(jī)效的有效的管理工具已經(jīng)廣泛應(yīng)用于政府行政及其他各行各業(yè)。綜觀國(guó)內(nèi)外關(guān)于績(jī)效評(píng)估的研究,更多的是從地方政府公共事業(yè)管理績(jī)效或公共事業(yè)社會(huì)化、市場(chǎng)化改革等方面來(lái)進(jìn)行研究的,而極少涉及對(duì)審計(jì)績(jī)效評(píng)估等方面的系統(tǒng)研究,也尚未構(gòu)建一個(gè)科學(xué)合理的審計(jì)績(jī)效評(píng)估模型。因此,研究構(gòu)建合理的高校內(nèi)部審計(jì)績(jī)效評(píng)估體系及評(píng)估模型,有效地實(shí)現(xiàn)高校內(nèi)部審計(jì)的良好績(jī)效,從而推動(dòng)對(duì)審計(jì)的績(jī)效評(píng)估及促進(jìn)審計(jì)績(jī)效的不斷提高,具有一定的理論價(jià)值和實(shí)踐意義,也成為當(dāng)前需要持續(xù)研究和不斷改善的主題。 本文采用規(guī)范研究和實(shí)證研究相結(jié)合的方法,重點(diǎn)圍繞高校內(nèi)部審計(jì)績(jī)效評(píng)估的指標(biāo)構(gòu)建及評(píng)估模型的構(gòu)建,評(píng)估決策方法的運(yùn)用來(lái)展開(kāi)論述。首先,在緒論部分分析了論文研究的意義,在述評(píng)國(guó)內(nèi)外政府績(jī)效評(píng)估研究成果的基礎(chǔ)上,提出論文研究的目標(biāo)、內(nèi)容、方法。然后介紹了高校內(nèi)部審計(jì)及其績(jī)效評(píng)估的相關(guān)理論和內(nèi)容,分析了高校內(nèi)部審計(jì)績(jī)效評(píng)估的基本現(xiàn)狀、存在的問(wèn)題及原因,并在此基礎(chǔ)上提出解決問(wèn)題的途徑。接著闡述了高校內(nèi)部審計(jì)績(jī)效評(píng)估指標(biāo)體系的構(gòu)建原則、構(gòu)建途徑和方法,結(jié)合高校內(nèi)部審計(jì)業(yè)務(wù)的特點(diǎn),研究高校內(nèi)部審計(jì)績(jī)效評(píng)估指標(biāo)體系構(gòu)成的主要內(nèi)容,并提出了指標(biāo)體系優(yōu)化處理的方式方法。最后,通過(guò)對(duì)績(jī)效評(píng)估方法的比較分析,結(jié)合高校開(kāi)展內(nèi)部審計(jì)績(jī)效評(píng)估具有模糊、信息不對(duì)稱和主觀因素較多等特點(diǎn),引入了基于期望值的模糊多屬性決策方法進(jìn)行高校內(nèi)部審計(jì)績(jī)效評(píng)估研究,采用三角模糊數(shù)方法得到帶有定量指標(biāo)和定性指標(biāo)的區(qū)間型評(píng)價(jià)矩陣,就指標(biāo)權(quán)重完全未知和部分未知兩種情況,運(yùn)用基于期望值的模糊多屬性決策原理,結(jié)合主觀偏好值和客觀偏好值求解得到指標(biāo)權(quán)重向量,繼而求解出高校內(nèi)部審計(jì)得績(jī)效期望值。通過(guò)對(duì)湖南四所高校內(nèi)部審計(jì)部門績(jī)效評(píng)估的實(shí)證研究案例說(shuō)明模糊多屬性決策方法在高校內(nèi)部審計(jì)績(jī)效評(píng)估中可行、有效。
[Abstract]:Performance evaluation as an effective management tool to evaluate and improve organizational management performance has been widely used in government administration and other industries. More is from the local government public service management performance or the public utility socialization, the marketization reform and so on aspect carries on the research, but rarely involves to the audit performance appraisal and so on aspect systematic research, Therefore, the research and construction of a reasonable internal audit performance evaluation system and evaluation model to effectively achieve the good performance of internal audit in colleges and universities. Therefore, it has certain theoretical value and practical significance to promote the evaluation of audit performance and to promote the continuous improvement of audit performance. It has also become the subject of continuous research and continuous improvement. This paper adopts the method of combining normative research with empirical research, focusing on the construction of indicators and evaluation models of internal audit performance evaluation in colleges and universities, and the application of evaluation decision-making methods. First of all, In the introduction part, the significance of the research is analyzed, and on the basis of reviewing the research results of the government performance evaluation at home and abroad, the purpose and content of the paper are put forward. Methods. Then it introduces the relevant theories and contents of internal audit and its performance evaluation in colleges and universities, analyzes the basic status quo, existing problems and reasons of performance evaluation of internal audit in colleges and universities. On the basis of this, the author puts forward the ways to solve the problem, and then expounds the principles, ways and methods of constructing the performance evaluation index system of internal audit in colleges and universities, combining with the characteristics of the internal audit business in colleges and universities. This paper studies the main contents of the performance evaluation index system of internal audit in colleges and universities, and puts forward the ways and means of optimizing the index system. Finally, through the comparative analysis of the performance evaluation methods, Combined with the characteristics of fuzzy, asymmetric information and many subjective factors in the performance evaluation of internal audit in colleges and universities, a fuzzy multi-attribute decision-making method based on expected value is introduced to study the performance evaluation of internal audit in colleges and universities. The triangular fuzzy number method is used to obtain the interval evaluation matrix with quantitative index and qualitative index. The fuzzy multi-attribute decision making principle based on expected value is applied to the unknown and partial unknown index weights. Combining subjective preference value with objective preference value, the index weight vector is obtained. Through the empirical study on the performance evaluation of four colleges and universities in Hunan Province, it is proved that the fuzzy multi-attribute decision-making method is feasible and effective in the performance evaluation of internal audit in colleges and universities.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：G647.5;F239.45

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