层次分析法在高校领导干部经济责任审计评价中的应用  

Application of AHP in Economic Responsibility Auditing evaluation for College Leaders

作　　者：宋莹[1] 杨柏冬[1] 

机构地区：[1]沈阳师范大学审计监察处,沈阳110034

出　　处：《沈阳师范大学学报（自然科学版）》2010年第4期462-465,共4页Journal of Shenyang Normal University:Natural Science Edition

基　　金：辽宁省教育科学"十一五"规划项目(JG09DB172)

摘　　要：从审计实践的角度,建立了高校领导干部经济责任审计评价指标体系。建立的递阶层次结构共分为4层,从整体上对审计对象经济责任的履行情况和业绩进行综合分析。专家小组根据构建的评价指标体系,运用两两比较法,逐层分析指标之间相对重要性,综合其结果,得出判断矩阵,通过应用层次分析法及MATLAB软件,探讨了在确定高校领导干部经济责任审计评价指标权重中的一般程序,计算出各指标对总目标的权重值,相对准确地反映出评价对象的客观情况,不仅使审计评价结果更加直观化、数量化,而且还实现了高校领导干部经济责任审计的科学评价与判断。From the perspective of audit practice,it establishes an evaluation index system of the college leaders economic responsibility auditing.The established hierarchical structure is divided into four layers;it analyzes the auditing object＇s fulfillment of economic responsibilities and performance.According to the established evaluation index system,and by using a comparison method,the experts analyze the relative importance between indicators layer by layer,integrate the results and get the matrix.Through the application of the analytical hierarchy process and MATLAB,it discusses a general procedure to determine the evaluation index weights of the college leaders economic responsibility auditing and calculates the weight of each indicator to the general indicators.Relatively accurate,it reflects the objective situation of the evaluation object.Not only it makes the audit evaluation results more intuitive and more quantitative,but also achieves a scientific evaluation and judgment on it.

关 键 词：层次分析法 评价指标体系 高校经济责任审计 

分 类 号：F239[经济管理—会计学]