基于PSR模型与AHP法的企业经济效益审计探析  

Research on Enterprise Economic Benefit Audit Based on PSR Model and AHP Method

作　　者：刘聪[1] LIU Cong(School of Accounting,Liaoning University of International Business and Economics,Dalian 116052,China)

机构地区：[1]辽宁对外经贸学院会计学院,辽宁大连116052

出　　处：《信阳农林学院学报》2023年第1期27-32,共6页Journal of Xinyang Agriculture and Forestry University

基　　金：辽宁省教育厅科学研究经费项目(W2020JC003);辽宁对外经贸学院校级科研项目(2021XJLXYB06)。

摘　　要：本文在概述国内企业审计和企业经济效益审计研究成果的基础上提出建立基于PSR模型企业经济效益审计模型的研究设想。从PSR模型的压力、状态和响应三个维度出发,依据经济效益审计理论审计的内容,构建经济效益审计评价体系,再运用AHP法对评价指标进行计算推导,形成基于PSR模型的企业经济效益审计评价模型,最后运用实例进行了检验。研究表明,基于PSR模型企业经济效益审计评价模型可操作性强,能够发现企业的优势与不足,引导企业健康发展。因此,该模型能够为我国企业经济效益审计理论研究和实践探索提供参考。Having summarized the research results of domestic enterprise economic benefit audit,the paper proposes viewpoint of establishing enterprise economic benefit audit model based on PSR model.Starting from the three dimensions of PSR model,combined with the main factors of the theoretical structure of economic benefit audit,by using AHP method,this paper constructs the economic benefit audit evaluation system,calculates and deduces the industrial performance evaluation indexand forms the enterprise economic benefit audit evaluation model based on PSR model.Finally,the model is evaluated and tested with an example.It shows that the audit evaluation model of enterprise economic benefits based on PSR model is highly operable,can discover the advantages and disadvantages of enterprises,and guide the healthy development of enterprises.The establishment process and example demonstration of enterprise economic benefit audit evaluation model based on PSR model provide a reference for the theoretical research and practice of enterprise economic benefit audit in China.

关 键 词：PSR模型 AHP法 经济效益审计 

分 类 号：F27[经济管理—企业管理]