基于AHP与模糊综合评价的企业绩效审计评价体系研究  

Research on Enterprise Performance Audit Evaluation System Based on AHP and Fuzzy Comprehensive Evaluation

作　　者：谢梅花 贺之梦[2] XIE Mei-hua;HE Zhi-meng(School of Finance and Accounting,Anhui University of Economics and Management,Anhui,Hefei 230601;School of Finance and Accounting,Anhui Vocational College of Finance and Trade,Anhui,Hefei 230601)

机构地区：[1]安徽经济管理学院财会金融学院,安徽合肥230601 [2]安徽财贸职业学院财会金融学院,安徽合肥230601

出　　处：《贵阳学院学报(自然科学版)》2024年第4期88-94,共7页Journal of Guiyang University:Natural Sciences

基　　金：安徽省自然资源厅2022年研究项目“安徽省国有自然资源资产出资人职责制度研究”(项目编号:2022073)。

摘　　要：基于AHP和模糊综合评价法进行企业绩效审计评价体系的研究。首先,确定了企业绩效审计评价的目标,在此基础上建立了企业绩效审计评价指标体系。其次,基于层次分析法(AHP)和模糊综合评价法构建了企业绩效审计评价模型,应用AHP确定企业绩效审计评价的指标权重,采用模糊分析法对指标进行了量化分析。最后,选取M企业为例进行分析。结果表明在绩效审计评价指标体系的一级指标中经济绩效的相对重要程度最高,权重达到0.53,M企业绩效审计评价的最终得分为8.35,等级评价为良好,表明所构建的企业绩效审计评价模型具备对企业进行绩效审计评价的准确性。The research is based on the AHP and fuzzy comprehensive evaluation method to study the enterprise performance audit evaluation system.The research first determined the target of corporate performance audit evaluation,and established a corporate performance audit evaluation index system on this basis;secondly,a performance audit evaluation model for enterprises was constructed using a combination of AHP and fuzzy comprehensive evaluation methods,On this basis,the AHP method was used to qualitatively analyze the business performance of the enterprise,and the fuzzy analysis method was used to quantitatively analyze the weights of each indicator;finally,the M company is selected as an example for analysis.The research results show that among the first-level indicators of the performance audit evaluation index system,the relative importance of economic performance is the highest,with a weight of 0.53.The final score of the M enterprise performance audit evaluation is 8.35,and the grade evaluation is good.It shows that the enterprise performance audit evaluation model constructed by the institute has the accuracy of the performance audit evaluation of the enterprise.

关 键 词：绩效审计 层次分析法 模糊综合评价法 评价体系 

分 类 号：F259[经济管理—国民经济]