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Based On The Balanced Scorecard Of Educational Public Project Performance Evaluation Index System Studied

Posted on:2012-03-17Degree:MasterType:Thesis
Country:ChinaCandidate:Y CuiFull Text:PDF
GTID:2167330338950339Subject:Accounting
Abstract/Summary:PDF Full Text Request
Present, the investment is our country promotes the economic development the main strength, the investment scale to increase year by year, the financial investment's public project holds the quite great proportion in the social total investment. Therefore the establishment perfect science public project achievements appraisal system, carries on the appraisal and the control to the public project achievements, achieves raises the government public project investment efficiency the goal to become the urgent matter. This research attempt unifies performance audit's theory and the balance idea branch customs station principle, the union public project performance audit's characteristic, from the finance, the public, the internal flow, studies and grows four stratification planes to discuss the establishment public project performance audit the evaluating indicator system, develops the public project performance audit by the time to our country to provide one kind of mentality, to provide some to profit from the function, simultaneously hoped that can provide the reference for the government Department concerned to the public project achievements appraisal work.When carries on the performance audit, should first determine the audit the key point, with the aim of assigning the audit resources reasonably, make the key audit, therefore in the evaluating indicator system various targets'weight is the evaluating indicator system's important component. The analytic hierarchy process is one of commonly used weight determination methods,, its scientific nature is stronger, the weight computed result is more reasonable. Therefore this article through provides the questionnaire survey form to the expert the method to compile the expert advice, then uses the analytic hierarchy process to rest on the expert advice structure judgment matrix, then the computation determination establishes in the evaluating indicator system's various targets'weight, has satisfaction uniformity finally through the consistency check confirmation obtained weight.This article will be balanced the scorecard theory to apply the public project performance audit in the evaluating indicator system, from this has established a set in view of the public project performance audit evaluating indicator system. This appraisal system may apply in the public project performance audit, in the current public project performance audit evaluating indicator system lacks in the situation, in the certain extent is advantageous to the public project performance audit theory and the practice development...
Keywords/Search Tags:public projects, The performance evaluation, The balanced scorecard, Analytic hierarchy process
PDF Full Text Request
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