基于模糊综合评价的高校实验仪器设备内部控制管理绩效评价  

Performance Evaluation of Internal Control Management of Experimental Instruments and Equipment in Colleges and Universities Based on Fuzzy Comprehensive Evaluation Method

作　　者：陈艳 邱敦国 何柳 廖勇 CHEN Yan;QIU Dunguo;HE Liu;LIAO Yong(Department of Laboratory and Equipment Management,Sichuan University,Chengdu 610065,China)

机构地区：[1]四川大学实验室及设备管理处,成都610065

出　　处：《实验科学与技术》2023年第5期154-159,共6页Experiment Science and Technology

基　　金：中国高等教育学会高等教育科学研究“十三五”规划重点课题项目(2019SYSZD05)。

摘　　要：高校实验仪器设备固定资产是发展高等教育事业的重要条件支撑和物质基础保障,如何科学有效地评价高校实验仪器设备内部控制管理绩效,对于提高实验仪器设备的内部控制管理水平具有重要的现实意义。该文将COSO内部控制整合框架理论的五要素“嵌入”高校实验仪器设备管理各环节,构建了我国高校实验仪器设备管理内部控制绩效评价指标体系和基于模糊综合评价的高校实验仪器设备管理内部控制绩效评价模型,并以某高校为例进行了实证分析。分析结果表明,采用该模型对高校实验仪器设备管理内部控制绩效进行评价,能够客观量化地反映高校实验仪器设备内部控制管理绩效水平的高低,有利于促进高校实验仪器设备的规范化管理和内部控制绩效管理。The experimental instruments and equipment fixed assets of colleges and universities are the crucial supporting conditions and material foundation guarantees for the development of higher education.How to evaluate the performance of internal control management of experimental instruments and equipment scientifically and effectively is of great practical significance for improving the level of internal control management of experimental instruments and equipment.In this paper,the five elements of the COSO internal control integrated framework theory were embedded in the experimental instruments and equipment management of colleges and universities.The performance evaluation index system of internal control of experimental instruments and equipment management in colleges and universities and the performance evaluation model of internal control of experimental instruments and equipment management in colleges and universities based on fuzzy comprehensive evaluation were constructed,and an example of a university was given to make an empirical analysis.The analysis shows that using the model of experimental instruments and equipment management performance evaluation of internal control can objectively and quantitatively reflect the level of performance management of the internal control of experimental instruments and equipment in colleges and universities,and promote the standardized management and internal control performance management of experimental instruments and equipment in colleges and universities.

关 键 词：模糊综合评价 高校实验仪器设备 内部控制管理 绩效评价 

分 类 号：TP75[自动化与计算机技术—检测技术与自动化装置]