自然资源经济责任审计评价指标体系探究——基于层次分析法  

A Study on Evaluation Index System of Economic Responsibility Audit of Natural Resources Based on Analytic Hierarchy Process

作　　者：苏孜 程霞 卫冰清 WU Lianghai ZHAO Wenxue LYV Danli NIU Liying(School of Business, Anhui University of Technology, Ma＇anshan 243032, Chin)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730020

出　　处：《南京审计大学学报》2017年第2期76-84,共9页Journal of Nanjing Audit University

基　　金：甘肃省社科规划项目(13YD042)

摘　　要：从可操作性层面出发,根据自然资源经济责任审计的内容分类选取评价指标,运用层次分析法(AHP)构造了判断矩阵,得到指标的权重,并进行一致性检验,计算整体的权重,对评价指标进行分类设计,初步构建了自然资源经济责任审计评价指标体系,并且结合综合打分评价的方法,以期能够规范领导干部管理运用国家拨付的自然资源项目资金的行为,使领导干部受托自然资源经济责任得到有效履行,为今后开展自然资源经济责任审计提供一种科学可行的评价模式。Starting from the operational level,taking the classification of natural resources of economic responsibility audit as selection evaluation index,using the analytic hierarchy process（AHP）,this paper constructs the judgment matrix,obtains the weight of index and makes the consistency test.On this basis,the overall weight is calculated,a classified design on evaluation index is constructed,thus the initial evaluation index system of economic responsibility audit of natural resources is constructed.What＇s more,this paper combines the above research methods and results with the method of comprehensive evaluation in order to standardize the management of leading cadres using allocated project funds in national natural resources,so that the economic responsibility of leading cadres to be entrusted with natural resources can be effectively carried out,which provides a scientific and feasible evaluation model for the economic responsibility audit of natural resources in the future.

关 键 词：自然资源审计 经济责任审计 审计评价指标体系 经济监督 政府审计 国家审计 离任审计 

分 类 号：F239.47[经济管理—会计学]