高校工程审计委托中介机构服务质量评价探析——基于SERVQUAL量表评价法  

Research on the Evaluation of Service Quality of Engineering Audit Commission Agency in Colleges and Universities:Evaluation Method Based on SERVQUAL Scale

作　　者：王奇[1] WANG Qi(Chengdu University of Technology,Chengdu 610059,China)

机构地区：[1]成都理工大学,四川成都610059

出　　处：《建筑经济》2024年第S01期791-795,共5页Construction Economy

基　　金：四川省自然科学青年基金资助项目(2024NSFSC0932)。

摘　　要：全过程审计就是对于工程建设过程中的各个环节开展审计监督。为破解审计人力资源不足的困境,委托第三方审计的方式,已成为当前各大高校主要的建设工程全过程审计方法。工程审计委托社会中介机构提供的是一种咨询服务,服务质量的高低直接决定着审计质量的好坏。因而,如何选择合适第三方审计机构已成为当前研究的重点课题。本文对于当前市场上工程质量审计的现状进行分析,通过构建委托中介机构服务质量评价指标体系,验证SERVQUAL问卷量表信效度的可行性,并给出相应的对策和建议。The whole process audit is to carry out audit supervision on all links in the process of project construction.In order to solve the problem of insufficient audit human resources,the way of entrusting the third party audit has become the main audit method for the whole process of construction projects in colleges and universities.It can be seen that engineering audit entrusts social intermediary agencies to provide a kind of consulting service,and the quality of service directly determines the quality of audit.Therefore,how to choose the appropriate third-party audit institutions has become the focus of current research.This paper analyzes the current situation of engineering quality audit in the current market,verify the feasibility of the validity of the SERVQUAL questionnaire scale by constructing the service quality evaluation index system of entrusted intermediary agencies,and gives corresponding countermeasures and suggestions.

关 键 词：工程审计 SERVQUAL 量表信效度 

分 类 号：F239[经济管理—会计学]