业审融合模式下的高校基建项目绩效评价及提升策略  

Performance Evaluationand Promotion Strategyof Capital Construction Projects in Colleges and Universities under the Integration of Industry and Audit

作　　者：阮晓 陈勇军 RUAN Xiao;CHENYongjun(School of Logistics and Transportation,Central South University of Forestry and Technology,Changsha,Hunan 410004,China;Audit Office,Central South University of Forestry and Technology,Changsha,Hunan 410004,China)

机构地区：[1]中南林业科技大学物流与交通学院,湖南长沙410004 [2]中南林业科技大学审计处,湖南长沙410004

出　　处：《北京城市学院学报》2024年第2期79-85,共7页Journal of Beijing City University

基　　金：湖南省教育厅优秀青年基金“基于业审融合的高校基建项目管理绩效提升研究”(22B0262);湖南省审计厅科研课题“基于‘审纪监联动’的高校内部研究型审计探索”(202302010114)。

摘　　要：业审融合模式下的高校基建项目旨在将审计监督完全融入业务流程,需要综合考虑资金、教学、施工和效益等方面的需求,且注重可持续性和长远发展。本文从财务指标、内部控制及可持续性三个维度建立评价指标体系,运用直觉模糊层次分析法和模糊综合评价法对高校基建项目进行绩效评价,为规范高校基建项目管理提供策略,实现项目管理的提质增效。The capital construction projects in colleges and universities under the integration of industry and audit aims to fully integrate audit supervision into business process,which needs to comprehensively consider the needs of capital,teaching,construction and efficiency,and pay attention to feasibility and long-term development.This paper establishes an evaluation index system from the three dimensions of internal control and feasibility of financial indicators,and evaluates the performance of ucapital construction projects in colleges and universities by using intuitive fuzzy hierarchy method and fuzzy comprehensive evaluation method,so as to provide strategies for standardizing the management of capital construction projects in colleges and universities and realize the improvement of quality and efficiency of project management.

关 键 词：高校基建项目 业审融合 直觉模糊层次分析法 模糊综合评价法 

分 类 号：C93[经济管理—管理学]