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Research And Application On The Performance Audit Evaluation Index System For Renovation Projects Of Colleges And Universities

Posted on:2024-01-07Degree:MasterType:Thesis
Country:ChinaCandidate:Q PanFull Text:PDF
GTID:2557307172451234Subject:Accounting
Abstract/Summary:
China pays more attention on education,more and more education funds and national resources have been injected into universities.In order to provide more convenient and comfortable living and learning conditions for teachers and students,new construction,expansion,and repair projects are constantly increasing in universities.There are kinds of non-standard situations occur to the implementation and management of engineering projects.Universities use performance auditing to evaluate projects and obtain key points from the evaluation results,in order to standardize the control and utilization of special funds for each project.Recent years.China has many studies related to performance auditing,but has few research on the performance auditing about renovation projects.This paper will take the university renovation project as the starting point,build a performance audit evaluation index system for universities to expand research on performance audit,and contribute to the improvement of university renovation project audit work.This paper divides the construction of renovation projects into four stages,they are "input,process,output and benefit",and then combines the "5E" concept of performance audit and the five audit control points of "project decision-making,design,bidding,construction,and completion" of engineering projects to select 17 performance audit evaluation indicators about renovation projects.I want to collect professional evaluation about 17 indicators,so I Distribute survey questionnaires to experts in relevant fields,and then use AHP to analyze the data to obtain the weight values of each indicator.The library renovation project of X University was selected to apply the established performance audit evaluation index system for repair engineering in universities.Using fuzzy comprehensive evaluation method combined with expert questionnaire survey method to conduct performance audit evaluation on the library renovation project of X University,and the evaluation results were compared and analyzed with the actual situation.In the end,the feasibility of the designed repair engineering performance audit evaluation system was verified,and corresponding suggestions for performance audit of university renovation projects were proposed.
Keywords/Search Tags:Colleges and universities, Renovation projects, Performance audits, Special funds
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