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
阮晓 1陈勇军2
作者信息
- 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
- 折叠
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.
Abstract
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 de-velopment.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Key words
capital construction projects in colleges and universities/integration of industry and audit/in-tuitive fuzzy hierarchy method/fuzzy comprehensive evaluation method引用本文复制引用
基金项目
湖南省教育厅优秀青年基金(22B0262)
湖南省审计厅科研课题(202302010114)
出版年
2024
NETL
NSTL
万方数据