建设工程全过程审计质量评价体系研究  

Study on the evaluation system of the audit quality in the whole process of construction

作　　者：丁红华[1] 杨明亮[1] 李晶[2] 谢元发 龙奋杰[4] 罗四海 李延召[4] 黄东明[1] 孙论[1] 

机构地区：[1]中南大学审计处,湖南长沙410083 [2]中南大学土木工程学院,湖南长沙410082 [3]湖南省审计厅内审协会,湖南长沙410001 [4]清华大学审计室,北京100084

出　　处：《中南大学学报（社会科学版）》2012年第4期22-26,共5页Journal of Central South University：Social Sciences

基　　金：中国教育审计学会科研课题(中教审发[2011]第9号)

摘　　要：建设工程全过程审计质量评价指标体系是评价建设工程全过程审计质量的若干个相互联系的统计指标所组成的有机体。建立一套科学又可操作的工程审计评价指标体系,对建设工程全过程审计质量进行客观评价具有十分重要的意义。构建建设工程全过程审计质量评价指标体系时应当遵循相关性、全面性、科学性、重要性、可操作性、和定量与定性相结合的原则。采用传统的模糊综合评价法和德尔菲专家论证法确定评价指标体系的指标、权重和分值,建立了由三个一级评价指标、十个二级评价指标和八十四个三级评价指标组成的建设工程全过程审计质量评价指标体系。The evaluation index system of the audit quality in the whole process of construction is an organism that consists of several relative statistical indicators.It is of great significance to build a scientific and operable evaluation system for the performance of objective evaluation of the audit quality in the whole process of construction.Therefore,the principles should be followed in the establishment of such evaluation system are： relevance,comprehensiveness,scientificalness,importance,maneuverability and combination of quantitative and qualitative.The indicators,weights and scores of the evaluation index system are determined by the traditional fuzzy synthetic evaluation method and Delphi method.,the evaluation index of audit quality in the whole process of construction is formed by a multi-level system with three first-level index/ten second-level index and eighty-four third-level index.

关 键 词：评价指标体系 审计质量 建设工程 

分 类 号：F239.2[经济管理—会计学]