本文選題：績效評價 + 決算審計��； 參考：《山東大學(xué)》2017年碩士論文

【摘要】：目前,建設(shè)項目績效評價在我國建設(shè)領(lǐng)域應(yīng)用還比較滯后,主要是因為建設(shè)項目施工周期長、程序環(huán)節(jié)多、涉及專業(yè)廣,導(dǎo)致績效評價模型較難統(tǒng)一,評價結(jié)果不夠客觀,并且我們國家大多數(shù)建設(shè)單位對建設(shè)項目績效評價認識程度不高,還不夠重視,使得建設(shè)項目績效評價在我國建設(shè)領(lǐng)域應(yīng)用還不算廣泛。本論文旨在研究創(chuàng)新一種通過利用決算審計數(shù)據(jù)和評價結(jié)論對建設(shè)項目的各項考核指標以及項目整體進行量化評價的新方法,進一步提升建設(shè)項目績效評價的實用性和客觀性。論文介紹了當(dāng)前較常應(yīng)用的一些建設(shè)項目績效評價方法,創(chuàng)新性的提出可以依托決算審計中篩選的數(shù)據(jù)和指標在項目的績效評價中進行應(yīng)用的辦法,具體說明了建立建設(shè)項目績效評價指標體系的基本思路,提出了對項目評價進行定量和定性分析相結(jié)合的想法。該評價體系建立在整個建設(shè)項目各階段、各環(huán)節(jié)基礎(chǔ)之上,通過對項目各關(guān)鍵程序關(guān)鍵環(huán)節(jié)對比評價確定其在某階段的重要性權(quán)重,然后設(shè)定該程序、環(huán)節(jié)的定量考核指標,進而利用決算審計對過程管理的評價考核情況,依據(jù)定量考核指標的定義公式通過"賦分法"對評價指標進行具體打分,最后,按照評價指標細化方向的逆方向,根據(jù)確立的計算公式,對評價指標權(quán)重集和得分集逐級計算得分情況最終得出項目績效評價的總得分�？傮w來看,論文解決建設(shè)項目績效評價問題的方法一是通過層次分析法確定評價指標權(quán)重,二是通過決算審計結(jié)果和指標考核公式對評價指標進行賦分。論文以某政府投資工程項目為例進行應(yīng)用測試,評價過程中根據(jù)專家評審和審計發(fā)現(xiàn)問題對各評價指標進行權(quán)重計算和定量賦分,然后套用本文構(gòu)建的評價模型對該工程項目組織實施中的每一項程序的管理工作進行準確、有效的評價,得出的評價結(jié)論符合實際,能夠與獨立評價主體的審計結(jié)論相符,證明本文依據(jù)決算審計成果進行評價的績效評價方法對建設(shè)項目管理的科學(xué)化、規(guī)范化評價有著較高的現(xiàn)實意義。論文對建設(shè)項目績效評價是建立在決算審計結(jié)果基礎(chǔ)上的探索、研究,提出了可以充分利用決算審計數(shù)據(jù)和結(jié)果進行評價的思路,主要創(chuàng)新點是建立了一套比較科學(xué)的,以項目全過程審計取得的客觀數(shù)據(jù)為依據(jù)的,能較為全面、準確反映項目建設(shè)過程管理水平的指標體系;提出了一種通過賦分法進行建設(shè)項目績效評價方法。通過舉例驗證,該方法具有可操作性,審計成果利用的評價結(jié)果比較客觀、可靠,從理論和現(xiàn)實角度都具備一定的的應(yīng)用和推廣的意義。
[Abstract]:At present, the application of construction project performance evaluation in the construction field of our country is still lagging behind, mainly because the construction project construction cycle is long, the procedure link is many, involves the specialized extensive, causes the performance appraisal model to be difficult to unify, the appraisal result is not objective. And most of our country's construction units do not have a high degree of understanding of construction project performance evaluation, not enough attention, making construction project performance evaluation in the field of construction is not widely used in our country. The purpose of this paper is to study and innovate a new method of quantitative evaluation of construction project by using final accounting audit data and evaluation conclusions to further enhance the practicability and objectivity of construction project performance evaluation. This paper introduces some commonly used construction project performance evaluation methods, and innovatively proposes a method that can be applied to project performance evaluation based on the data and indicators selected in final accounts audit. This paper concretely explains the basic idea of establishing the index system of construction project performance evaluation, and puts forward the idea of combining quantitative and qualitative analysis of project evaluation. The evaluation system is built on the basis of each stage of the whole construction project. Through the comparative evaluation of the key links of the key procedures of the project, the weight of its importance in a certain stage is determined, and then the quantitative assessment index of the program and the link is set up. Then, the evaluation of process management is evaluated by final accounting audit. According to the definition formula of quantitative assessment index, the evaluation index is scored concretely by "scoring method". Finally, the inverse direction of evaluation index is refined according to the evaluation index. According to the established calculation formula, the total score of project performance evaluation is obtained by calculating the score of evaluation index weight set and score set step by step. In general, the method of solving the problem of construction project performance evaluation is to determine the weight of evaluation index by AHP, and to assign the evaluation index by the result of final accounting audit and the formula of index evaluation. This paper takes a government investment project as an example to carry on the application test, in the appraisal process carries on the weight calculation and the quantitative assignment to each appraisal index according to the expert review and the audit discovery question. Then, applying the evaluation model constructed in this paper, the management work of each procedure in the organization and implementation of the project is evaluated accurately and effectively, and the evaluation conclusion is in line with the reality and can accord with the audit conclusion of the independent evaluation subject. It is proved that the method of performance evaluation based on the audit results of final accounts is of great practical significance to the scientific and standardized evaluation of construction project management. The paper explores the construction project performance evaluation based on the audit results of final accounts, and puts forward the idea of making full use of audit data and results of final accounts. The main innovation is to establish a set of relatively scientific. Based on the objective data obtained from the whole process audit of the project, the index system which can reflect the management level of the project construction process is more comprehensive and accurate, and a method for evaluating the performance of the construction project through the scoring method is put forward. It is proved by examples that the method is operable and the evaluation results of audit results are objective and reliable. It has a certain significance of application and popularization from both the theory and the practical point of view.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4

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