集中采购绩效审计评价指标体系的构建及应用——基于层次分析法  

Construction and Application of Performance Audit Evaluation Index System for Centralized Procurement:Based on Analytic Hierarchy Process

作　　者：王羿 邱悦 张民煜 WANG Yi;QIU Yue;ZHANG Min-yu(School of Government Audit,Nanjing Audit University,Nanjing 211815,China;School of Internal Audit,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学政府审计学院,南京211815 [2]南京审计大学内部审计学院,南京211815

出　　处：《价值工程》2023年第32期62-65,共4页Value Engineering

基　　金：大学生创新创业训练计划项目“双循环目标下国家审计助力中国式现代化研究”(202311287052Y)。

摘　　要：与分散采购相比,集中采购具有集中谈判、量大价优、统一标准、降低成本等优势,但集中采购的规范运作和绩效评价不可或缺。本文基于绩效视角,运用层次分析方法,构建集中采购审计评价指标体系开展绩效评价,根据各影响因素出现的频率及重要性找准集中采购中的重要绩效影响因素,进而有针对性地提出加强集中采购绩效管理的政策建议。Compared with decentralized procurement,centralized procurement has advantages such as centralized negotiation,large quantity and price optimization,unified standards,and cost reduction.However,the standardized operation and performance evaluation of centralized procurement are indispensable.This article is based on a performance perspective and uses Analytic Hierarchy Process to construct a centralized procurement audit evaluation index system for performance evaluation.Based on the frequency and importance of each influencing factor,important performance influencing factors in centralized procurement are identified,and targeted policy recommendations are proposed to strengthen centralized procurement performance management.

关 键 词：集中采购 绩效评价 层次分析法 

分 类 号：F239.6[经济管理—会计学]