高校建设项目工程审计风险评价  

Risk Assessment of Engineering Audit in University Construction Projects

作　　者：杨丽君 YANG Lijun(Audit Office,Lanzhou City University,Lanzhou Gansu 730070)

机构地区：[1]兰州城市学院审计处,甘肃兰州730070

出　　处：《甘肃高师学报》2024年第5期55-59,共5页Journal of Gansu Normal Colleges

摘　　要：文章以C大学实验楼工程项目审计为研究对象,研究其全寿命周期审计风险.运用RBS建立高校建设项目工程审计风险因素,基于ANP和投影寻踪分析的风险评价数学模型,通过定量分析6个阶段的风险指标权重,构建ANP网络层次结构模型,计算可知招标过程阶段最具风险,建议多考虑建筑市场多样性,选择清单计价模式,招标人承担工程量变化的风险,投标人承担报价变化的风险,实现风险共担.The article is based on the audit of the experimental project of the University C to study its full life cycle audit risk.Based on the risk assessment mathematical model of ANP and projection pursuit analysis,the weight of risk indicators in six stages is quantitatively analyzed,and the ANP network hierarchy model is constructed.The calculation shows that the bidding process stage is the most risky.It is recommended to consider the diversity of the construction market,select the list pricing model,and combine the risk of the tenderer's engineering quantity change and the risk of the bidder's quotation change to achieve risk sharing.

关 键 词：高校项目 工程审计 风险评价 投影寻踪 

分 类 号：F239.63[经济管理—会计学]