摘要
基于层次分析法(AHP)和模糊综合评价法,结合案例,建立政府投资项目审计风险评价指标体系并进行定性与定量分析,表明该方法的客观性、适用性和可靠性,为研究政府投资项目审计风险问题提供科学依据.
On the basis of analytic hierarchy process and fuzzy comprehensive evaluation method,this paper establishes the government investment project audit risk assessment indicator system and carries on the qualitative and quantitative analysis combined with the case. The case shows that the method is objectivity, applicability and reliability which can provide the scientific basis for the research government investment project audit risk question.
出处
《河南科学》
2012年第2期163-167,共5页
Henan Science
基金
2011年河南省政府决策研究招标课题(B452)
关键词
政府投资项目
审计风险
层次分析法(AHP)
模糊综合评价
government investment project
audit risk
analytic hierarchy process
fuzzy comprehensive evaluation
