公共工程投资绩效审计评价研究——基于多层次灰色模糊评判法的分析  

Performance Auditing Appraisement of Public Project Investment Based on Multi-Level Grey and Fuzzy Evaluation

作　　者：王慧[1] 欧阳日辉[1] 

机构地区：[1]中央财经大学中国发展和改革研究院,北京100081

出　　处：《审计与经济研究》2011年第2期23-30,共8页Journal of Audit & Economics

基　　金：教育部"国际金融危机应对研究"应急课题资助(2009JYJR046)

摘　　要：公共工程投资绩效的审计评价是一个多因素综合的过程。以公共工程投资项目的基本特征为出发点,构建公共工程投资绩效评价指标体系,并通过引入专家可信度的非线性优化层次分析法确定各指标所占权重,综合运用多层次灰色模糊评判方法对公共工程投资绩效进行全面审计评价,既拓展了政府绩效审计理论研究,也是"一揽子计划"中财政政策实施效果评价在理论上的新尝试。The performance auditing evaluation of public project investment is a synthetic process.Based on the characters of public project,the performance evaluation index system of public project investment is constructed,and analytic hierarchy process of nonlinear optimization based on expert reliability is introduced to determine each index＇s weight.Then the performance of public project is appraised comprehensively by multi-level grey and fuzzy evaluation.This not only expands the theoretical research of government performance auditing,but also provides a new perspective for appraising implementation effect of ＂package program＂ fiscal policy.

关 键 词：公共工程 绩效审计 多层次灰色模糊评判法 政府审计 国家审计 

分 类 号：F239.44[经济管理—会计学]