建设工程全过程跟踪审计外包绩效考核体系构建  

Construction of Performance Evaluation System for Whole Process Tracking Audit Outsourcing of Construction Projects

作　　者：范文龙 邓家枢 卢军 FAN Wenlong;DENG Jiashu;LU Jun(The Open University of Guangdong,Guangzhou 510091,China)

机构地区：[1]广东开放大学,广东广州510091

出　　处：《工程经济》2020年第5期50-54,共5页ENGINEERING ECONOMY

基　　金：广东开放大学(广东理工职业学院)2019年度科研课题(YB1914)。

摘　　要：建设工程全过程跟踪审计外包绩效考核是检验审计外包质量的重要方式。通过审计外包SWOT分析,设计绩效考核体系。绩效考核体系涉及明确考核体系的原则、设定考核指标KPI等。最后提出绩效考核下建设工程全过程跟踪审计外包质量保证措施。The whole process tracking audit outsourcing performance evaluation of construction projects is an important way to test the quality of audit outsourcing.Through the SWOT analysis of audit outsourcing,this paper designs the performance evaluation system.The performance evaluation system involves defining the evaluation principles of the evaluation system and setting the KPI.Finally,puts forward the quality assurance measures for the whole process audit outsourcing under the performance evaluation.

关 键 词：建设工程 跟踪审计 外包 绩效考核 

分 类 号：TU71[建筑科学—建筑技术科学]