国际中文开源期刊平台

基于层次分析法的财政专项资金绩效评价体系研究

Research on the Performance Evaluation System of Financial Special Funds Based on Analytic Hierarchy Process

社会科学进展 / 2024,6(3)：615-622 / 2024-07-18 95 101

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• 作者： 陈兴述      李欣岚      杨璐菡     
• 单位：

  重庆工商大学会计学院，重庆

• 关键词： 层次分析法；专项资金；指标体系；绩效审计
• Analytic hierarchy process; Special funds; Index system; Performance audit
• 摘要： 专项资金绩效审计是在我国行政事业单位中，针对具有专门指定用途或特殊用途的资金进行的一种审计方式。为了更好地规范专项资金使用和提高资金支出效益，本文提出了一套完善的专项资金绩效审计评价指标体系，并采用层次分析法对各个绩效评价指标进行权重计算，将主观性较强的专家打分转化为客观的量化指标，为专项资金绩效评价提供客观依据，以指导审计实践。
• The performance audit of special funds is an audit method for funds with special designated purposes or special purposes in China’s administrative institutions. In order to better standardize the use of special funds and improve the efficiency of capital expenditure, this paper proposes a complete set of performance audit evaluation index system of special funds, and uses the analytic hierarchy process to calculate the weight of each performance evaluation index, and converts the subjective expert scores into objective quantitative indicators, so as to provide an objective basis for the performance evaluation of special funds and guide the audit practice.
• DOI： https://doi.org/10.35534/pss.0603051
• 引用： 陈兴述，李欣岚，杨璐菡．基于层次分析法的财政专项资金绩效评价体系研究［J］．社会科学进展，2024，6（3）：615-622.