公共工程投资效益的风险评价与审计研究  

Risk Evaluation and Audit Study on Investment Efficiency of Public Constructions

作　　者：刘雷[1,2] 杜秀红[3] 朱恒金[1,2] 许长青[1,2] 时现[2] 

机构地区：[1]南京审计学院国际审计学院,江苏南京211815 [2]南京审计学院江苏省公共工程审计重点实验室,江苏南京211815 [3]南京审计学院经济学院,江苏南京211815

出　　处：《工程管理学报》2014年第1期56-60,共5页Journal of Engineering Management

基　　金：教育部人文社会科学研究青年基金项目(11YJC630133);江苏高校优势学科建设工程资助项目(PAPD);南京审计学院2009年度校级课题(NSK2009/B01)

摘　　要：应用FMEA理论和灰色关联分析法进行了公共工程投资效益的风险评价与审计研究。以FMEA理论为基础,通过公共工程投资效益的风险评价与审计的相关文献分析,结合公共工程投资效益审计实践与调查分析,构建了公共工程投资效益的风险评价与审计的指标体系。应用灰色关联分析法确定了各个风险指标的权重,对公共工程投资效益进行了风险评价与分析,并提出了审计对策与措施,为项目公司和项目承建企业合理控制投资风险和开展投资效益审计提供参考。The risk evaluation and audit of public constructions investment efficiency is performed by applying FMEA theory and grey correlation analysis method. Firstly,based on FMEA theory through the analysis of the documents about the risk evaluation and audit on investment efficiency of the public constructions,and combined with audit practices and the investigation on investment efficiency of the public constructions, the risk evaluation and audit index system of public constructions investment efficiency is built up. Then,the weights of every risk indicator are determined by applying grey correlation analysis method. Finally,the risk of the investment efficiency of public constructions is evaluated and analyzed comprehensively,and the audit policies and measures are put forward,which provide a reference for the project company and the project construction enterprises to reasonably control investment risk and carry out investment efficiency audit.

关 键 词：公共工程 投资效益 效益审计 风险评价 

分 类 号：F224[经济管理—国民经济]