摘要
构建一套公共工程绩效审计评价指标体系直接关系到政府投资公共工程绩效审计的监管效率与审计质量的提高。在对公共工程绩效审计评价理论进行分析并借鉴国内外相关研究成果的基础上,15个由多维度层级结构组成的公共工程绩效审计评价初始变量指标得以提出。通过预测试与先导性测试,筛选出绩效审计评价指标,最终指标变量被确立。评价模型建立在对数据验证性与探索性因子分析的基础上。实证结果表明,所设计的评价指标具有良好信度和效度,评价模型具有较好拟合优度。
The objective requirements of public works and the audit practice show that building a set of evaluation index system of performance audit of public works has a direct bearing on the regulatory efficiency of government-funded public works performance auditing and auditing quality improvement.So based on the theory of evaluation of performance auditing in the public works,we first have summarized and drawn on relevant research results at home and abroad,and made 15 initial evaluation index variables of performance auditing of public works consisted of multi-dimensional hierarchy.Then,by pre-testing and pilot testing,we have screened a performance audit of the evaluation index and established the ultimate indicator variables.Through a confirmatory and exploratory factor analysis,we have constructed the evaluation model,in which empirical results show that the design of the evaluation index has a good reliability and validity,the evaluation model proving a better fitness.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第3期31-38,共8页
Journal of Audit & Economics
基金
中南大学研究生学位论文创新选题基金项目[2009(38)]
关键词
政府审计
政府投资
公共工程
绩效审计
评价指标
government auditing
government investment
public works
performance auditing
evaluation indicators
