高校内部审计绩效评估体系构建及其实证研究
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摘要
绩效评估作为一种评价和改进组织管理绩效的有效的管理工具已经广泛应用于政府行政及其他各行各业。综观国内外关于绩效评估的研究,更多的是从地方政府公共事业管理绩效或公共事业社会化、市场化改革等方面来进行研究的,而极少涉及对审计绩效评估等方面的系统研究,也尚未构建一个科学合理的审计绩效评估模型。因此,研究构建合理的高校内部审计绩效评估体系及评估模型,有效地实现高校内部审计的良好绩效,从而推动对审计的绩效评估及促进审计绩效的不断提高,具有一定的理论价值和实践意义,也成为当前需要持续研究和不断改善的主题。
本文采用规范研究和实证研究相结合的方法,重点围绕高校内部审计绩效评估的指标构建及评估模型的构建,评估决策方法的运用来展开论述。首先,在绪论部分分析了论文研究的意义,在述评国内外政府绩效评估研究成果的基础上,提出论文研究的目标、内容、方法。然后介绍了高校内部审计及其绩效评估的相关理论和内容,分析了高校内部审计绩效评估的基本现状、存在的问题及原因,并在此基础上提出解决问题的途径。接着阐述了高校内部审计绩效评估指标体系的构建原则、构建途径和方法,结合高校内部审计业务的特点,研究高校内部审计绩效评估指标体系构成的主要内容,并提出了指标体系优化处理的方式方法。最后,通过对绩效评估方法的比较分析,结合高校开展内部审计绩效评估具有模糊、信息不对称和主观因素较多等特点,引入了基于期望值的模糊多属性决策方法进行高校内部审计绩效评估研究,采用三角模糊数方法得到带有定量指标和定性指标的区间型评价矩阵,就指标权重完全未知和部分未知两种情况,运用基于期望值的模糊多属性决策原理,结合主观偏好值和客观偏好值求解得到指标权重向量,继而求解出高校内部审计得绩效期望值。通过对湖南四所高校内部审计部门绩效评估的实证研究案例说明模糊多属性决策方法在高校内部审计绩效评估中可行、有效。
As an effective management tool to appraise and improve the management achievements of an organization, achievements appraisal has already been widely applied to government administration and other trades and occupations. Take a comprehensive of research concerning achievements appraisal at home and abroad, more of the research conduct from the aspects of achievements or socialization, market reform of the local authority non-profit organization, but extremely little involve to system research of audit achievements appraisal, and also not yet construct a science reasonable audit achievements appraisal model. Therefore, the research of constructing a reasonable universities interior audit achievements appraisal system and appraisal model, effectively realizing a good achievements of universities interior audit, thus to impel audit achievements appraisal and promote the achievements unceasingly enhance has certain theory value and practice significance, and also become a subject needs to be continuing studied and progressively improve.
This article uses the method which combines standard research and real diagnosis research, revolves the target construction of universities interior audit achievements appraisal, model and the method of appraisal decision making. First, in introduction, the author analyzes the significance of the paper, reviews the research results of domestic and foreign governments' achievements appraisal, and on the basis of which, the author puts forward the research goal, contents and methods of the paper. Then the author introduces the relative theory and contents of universities interior audit and it's achievements appraisal, analyzes the basic present situation, existed questions and the reasons of universities interior audit achievements appraisal, and on this basis, the solutions have been put forward. On the following, the author elaborates the principle and way of constructing the target system of universities interior audit achievements appraisal, and studies the main contents of which based on the characteristic of universities interior audit service, and then brings forward the method of optimizing the target system. Finally, through comparative analysis to the achievements appraisal methods, integrating with the characteristic of fuzzy, asymmetrical information, and more subjective factors, the author introduces the study of appraising the universities interior audit achievements based on the expected fuzzy multi-attribute decision-making method, adopts the triangle fuzzy number method to obtain a index sector appraisal matrix with quota index and stationary index, uses the expected fuzzy multi-attribute decision-making principle, taking the two kinds of situations of completely unknown and partial unknown target proportion, combines subjective value and objective value to obtain the target proportion vector, and subsequently to solve and obtain the expected value of universities interior audit achievements. Through the real diagnosis research cases of achievements appraisal in four universities' interior auditing department in Hunan Province, the article indicates that fuzzy multi-attribute decision-making method is feasible and effective in universities interior audit achievements appraisal.
本文采用规范研究和实证研究相结合的方法,重点围绕高校内部审计绩效评估的指标构建及评估模型的构建,评估决策方法的运用来展开论述。首先,在绪论部分分析了论文研究的意义,在述评国内外政府绩效评估研究成果的基础上,提出论文研究的目标、内容、方法。然后介绍了高校内部审计及其绩效评估的相关理论和内容,分析了高校内部审计绩效评估的基本现状、存在的问题及原因,并在此基础上提出解决问题的途径。接着阐述了高校内部审计绩效评估指标体系的构建原则、构建途径和方法,结合高校内部审计业务的特点,研究高校内部审计绩效评估指标体系构成的主要内容,并提出了指标体系优化处理的方式方法。最后,通过对绩效评估方法的比较分析,结合高校开展内部审计绩效评估具有模糊、信息不对称和主观因素较多等特点,引入了基于期望值的模糊多属性决策方法进行高校内部审计绩效评估研究,采用三角模糊数方法得到带有定量指标和定性指标的区间型评价矩阵,就指标权重完全未知和部分未知两种情况,运用基于期望值的模糊多属性决策原理,结合主观偏好值和客观偏好值求解得到指标权重向量,继而求解出高校内部审计得绩效期望值。通过对湖南四所高校内部审计部门绩效评估的实证研究案例说明模糊多属性决策方法在高校内部审计绩效评估中可行、有效。
As an effective management tool to appraise and improve the management achievements of an organization, achievements appraisal has already been widely applied to government administration and other trades and occupations. Take a comprehensive of research concerning achievements appraisal at home and abroad, more of the research conduct from the aspects of achievements or socialization, market reform of the local authority non-profit organization, but extremely little involve to system research of audit achievements appraisal, and also not yet construct a science reasonable audit achievements appraisal model. Therefore, the research of constructing a reasonable universities interior audit achievements appraisal system and appraisal model, effectively realizing a good achievements of universities interior audit, thus to impel audit achievements appraisal and promote the achievements unceasingly enhance has certain theory value and practice significance, and also become a subject needs to be continuing studied and progressively improve.
This article uses the method which combines standard research and real diagnosis research, revolves the target construction of universities interior audit achievements appraisal, model and the method of appraisal decision making. First, in introduction, the author analyzes the significance of the paper, reviews the research results of domestic and foreign governments' achievements appraisal, and on the basis of which, the author puts forward the research goal, contents and methods of the paper. Then the author introduces the relative theory and contents of universities interior audit and it's achievements appraisal, analyzes the basic present situation, existed questions and the reasons of universities interior audit achievements appraisal, and on this basis, the solutions have been put forward. On the following, the author elaborates the principle and way of constructing the target system of universities interior audit achievements appraisal, and studies the main contents of which based on the characteristic of universities interior audit service, and then brings forward the method of optimizing the target system. Finally, through comparative analysis to the achievements appraisal methods, integrating with the characteristic of fuzzy, asymmetrical information, and more subjective factors, the author introduces the study of appraising the universities interior audit achievements based on the expected fuzzy multi-attribute decision-making method, adopts the triangle fuzzy number method to obtain a index sector appraisal matrix with quota index and stationary index, uses the expected fuzzy multi-attribute decision-making principle, taking the two kinds of situations of completely unknown and partial unknown target proportion, combines subjective value and objective value to obtain the target proportion vector, and subsequently to solve and obtain the expected value of universities interior audit achievements. Through the real diagnosis research cases of achievements appraisal in four universities' interior auditing department in Hunan Province, the article indicates that fuzzy multi-attribute decision-making method is feasible and effective in universities interior audit achievements appraisal.
引文
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[7]马宝成.试论政府绩效评估的价值取向[J].中国行政管理,2001,(5):39-43
[8]林琼,凌文轻.试论社会转型期政府绩效的价值选择[J].学术研究,2002,(3):40-42
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[10]连云.论政府经济职能实施绩效评估体系的框架构建[J].学习与探索,2000,(4):18-23
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