摘要
高校实验室固定资产投资项目竣工验收(以下简称"项目竣工验收")风险评级体系是对项目竣工验收风险监管的有效工具之一,其核心内容是对项目竣工验收风险进行全面、科学和客观的评级。通过建立财务审计验收、环境保护验收等8方面的一级评价指标体系和审计准备、外部审计等26项二级评价指标体系,引入灰色系统理论,建立项目竣工验收风险评价模型并进行风险评价,目的是为了建立健全项目竣工验收风险管理系统,使管理部门有能力识别、评估和控制项目竣工验收风险。
Risk evaluation system of fixed assets investment projects final acceptance of laboratory in colleges and universities（hereafter refers to as ＂projects final acceptance＂） is one of the effective tools used for the supervision of projects final acceptance risks,the core of which is to comprehensively,scientifically and objectively grade the projects final acceptance risks.Through establishment 8 first-level evaluation indicator systems including financial audit acceptance,environmental protection acceptance and so on,and 26 second-level evaluation indicator system including audit preparation,outside audit and so on,the grey system theory has been introduced to establish the project final acceptance risk evaluation model and carry on the risk evaluation.The reason for establishing the risk evaluation system of projects final acceptance is to set up and improve the risk management system for projects final acceptance so as to make the supervising section be able to identify,evaluate,and control the projects final acceptance risk.
出处
《实验技术与管理》
CAS
北大核心
2011年第4期200-202,共3页
Experimental Technology and Management
关键词
高校实验室
投资项目
竣工验收
灰色系统理论
风险评价
laboratory in colleges and universities
investment projects
final acceptance
grey system theory
risk evaluation
