高校科技管理部门负责人经济责任审计评价——基于多级模糊综合评价视角  

Research on audit evaluation of economic responsibility about university science and technology management department responsible personnel——Based on fuzzy comprehensive evaluation angle of view

作　　者：王奇杰[1] 李斌[2] 

机构地区：[1]盐城工学院经济与管理学院,江苏盐城224051 [2]盐城工学院审计处,江苏盐城224051

出　　处：《科技与管理》2009年第1期144-146,共3页Science-Technology and Management

基　　金：江苏省软科学研究计划资助项目(BR1008102)

摘　　要：高校科技管理部门负责人经济责任审计评价指标体系中,对于定性指标,指标值具有模糊和非定量化的特点,很难用精确数字来表示,只能采用模糊数学的方法对模糊信息进行量化处理。由于定量指标的计量单位各不相同,不具有可比性,可用无量纲化解决指标间的可综合性问题,指标无量纲化过程也就是求解隶属函数的过程。因此运用多级模糊综合评价法,客观、公正地评价审计对象经济责任的履行情况,不失为完善和发展高校经济责任审计方法的一种有益尝试。In evaluation indicator system of economic accountability audit about university science and technology management department responsible personnel, qualitative indicators have fuzzy and non-quantitative characteristics. It is difficult to show with accurate figures,and is likely to quantify the fuzzy information with fuzzy math method. Because the quantitative indicators＇ measuring unit is various but not comparable, indicators of non-dimensional can be integrated. Non-dimensional process is to solve the process of membership functions. Therefore ,the utilization of fuzzy comprehensive evaluation of an objective and fair assessment of economic responsibility fulfillment situation is the beneficial attempt of consummating and developing methods for university economic accountability audit.

关 键 词：高校经济责任审计 审计评价指标 多级模糊综合评价 

分 类 号：F239.47[经济管理—会计学]