CAJ | 학술논문

应用FMEA理论和灰色关联分析法进行了公共工程投资效益的风险评价与审计研究。以FMEA理论为基础，通过公共工程投资效益的风险评价与审计的相关文献分析，结合公共工程投资效益审计实践与调查分析，构建了公共工程投资效益的风险评价与审计的指标体系。应用灰色关联分析法确定了各个风险指标的权重，对公共工程投资效益进行了风险评价与分析，并提出了审计对策与措施，为项目公司和项目承建企业合理控制投资风险和开展投资效益审计提供参考。
응용FMEA이론화회색관련분석법진행료공공공정투자효익적풍험평개여심계연구。이FMEA이론위기출，통과공공공정투자효익적풍험평개여심계적상관문헌분석，결합공공공정투자효익심계실천여조사분석，구건료공공공정투자효익적풍험평개여심계적지표체계。응용회색관련분석법학정료각개풍험지표적권중，대공공공정투자효익진행료풍험평개여분석，병제출료심계대책여조시，위항목공사화항목승건기업합리공제투자풍험화개전투자효익심계제공삼고。
The risk evaluation and audit of public constructions investment efficiency is performed by applying FMEA theory and grey correlation analysis method. Firstly,based on FMEA theory through the analysis of the documents about the risk evaluation and audit on investment efficiency of the public constructions,and combined with audit practices and the investigation on investment efficiency of the public constructions, the risk evaluation and audit index system of public constructions investment efficiency is built up. Then,the weights of every risk indicator are determined by applying grey correlation analysis method. Finally,the risk of the investment efficiency of public constructions is evaluated and analyzed comprehensively,and the audit policies and measures are put forward,which provide a reference for the project company and the project construction enterprises to reasonably control investment risk and carry out investment efficiency audit.