固定资产投资项目绩效审计评价指标体系构建——基于中国经验的实证研究

发布时间：2018-10-30 10:20

【摘要】：固定资产投资项目绩效审计评价,不仅是评价审计质量的尺度,同时关系着国家固定资产投资监管的效果。本文在现有研究基础上进行了深入实地调研,并依据固定资产投资绩效审计评价指标选取的原则,构建了投资绩效审计评价指标初始变量,并经过问卷预测试和先导测试,确立了15个指标变量。以来自国家审计机关、会计师事务所、高校、科研机构的244份有效问卷为样本进行了交叉实证检验,对其中109份问卷进行探索性因子分析,将固定资产投资项目绩效审计评价指标归为四个维度,构建了评价模型,并对另外135份问卷做验证性因子,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,在某种程度上具有一定的使用价值和推广价值。
[Abstract]:The performance audit evaluation of fixed assets investment project is not only the yardstick of evaluating audit quality, but also relates to the effect of national fixed assets investment supervision. On the basis of the existing research, this paper has carried on the thorough field investigation, and according to the principle of the fixed assets investment performance audit evaluation index selection, has constructed the investment performance audit appraisal index initial variable, and has passed the questionnaire pre-test and the pilot test. Fifteen index variables were established. Taking 244 valid questionnaires from national audit institutions, accounting firms, universities and scientific research institutions as samples, 109 questionnaires were analyzed by exploratory factor analysis. The evaluation index of fixed asset investment project performance audit is classified into four dimensions, and the evaluation model is constructed, and the other 135 questionnaires are validated. The empirical results show that the designed evaluation index has good reliability and validity. The evaluation model has good goodness of fit and has certain value of use and popularization to some extent.
【作者单位】：中南大学审计处;中南大学商学院;
【基金】：2009-2010中国教育审计学会重点科研立项课题(中教审发[2009]第12号)研究成果之一
【分类号】：F239.4

【共引文献】