摘要
由于我国经济责任审计起步较晚,当前经济责任审计评价中存在许多问题。为解决这些问题,特提出"以责任链分析为指导思想,模糊层次分析法为基本方法,经济责任审计评价软件为应用平台"的经济责任审计评价方法新体系,以期有助于提高我国经济责任审计评价的逻辑性、综合性和科学性,进而促进计算机辅助审计在经济责任审计中的运用。
Because the Economical Responsibility Audit in China has a very short history, there exist quite a lot of problems in ERA. In order to solve these problems, this paper puts forward a new system of evaluation methods for ERA, of which the main content is ＂taking the responsibility chain analysis as the guidance idea, the Fuzzy Analytic Hierarchy Process （FAHP） as the basic method, and the evaluation software for ERA as the application platform＂ . It is expected that the new system can help to improve the logicality, comprehensiveness and scientificalness of the evaluation quality of ERA in China, so as to promote the application of the Computer Aided Audit （CAA） in ERA.
出处
《当代财经》
CSSCI
北大核心
2009年第6期124-128,共5页
Contemporary Finance and Economics
基金
审计署审计科研项目(07sj03006)
关键词
经济责任审计
审计评价
责任链分析
模糊层次分析法
计算机辅助审计
Economical Responsibility Audit （ERA）
audit evaluation
responsibility chain analysis
Fuzzy Analytic Hierarchy Process （FAHP）
Computer Aided Audit （CAA）
