CAJ | 학술논문

建设工程全过程审计质量评价指标体系是评价建设工程全过程审计质量的若干个相互联系的统计指标所组成的有机体。建立一套科学又可操作的工程审计评价指标体系,对建设工程全过程审计质量进行客观评价具有十分重要的意义。构建建设工程全过程审计质量评价指标体系时应当遵循相关性、全面性、科学性、重要性、可操作性、和定量与定性相结合的原则。采用传统的模糊综合评价法和德尔菲专家论证法确定评价指标体系的指标、权重和分值,建立了由三个一级评价指标、十个二级评价指标和八十四个三级评价指标组成的建设工程全过程审计质量评价指标体系。
건설공정전과정심계질량평개지표체계시평개건설공정전과정심계질량적약간개상호련계적통계지표소조성적유궤체。건립일투과학우가조작적공정심계평개지표체계,대건설공정전과정심계질량진행객관평개구유십분중요적의의。구건건설공정전과정심계질량평개지표체계시응당준순상관성、전면성、과학성、중요성、가조작성、화정량여정성상결합적원칙。채용전통적모호종합평개법화덕이비전가론증법학정평개지표체계적지표、권중화분치,건립료유삼개일급평개지표、십개이급평개지표화팔십사개삼급평개지표조성적건설공정전과정심계질량평개지표체계。
The evaluation index system of the audit quality in the whole process of construction is an organism that consists of several relative statistical indicators.It is of great significance to build a scientific and operable evaluation system for the performance of objective evaluation of the audit quality in the whole process of construction.Therefore,the principles should be followed in the establishment of such evaluation system are： relevance,comprehensiveness,scientificalness,importance,maneuverability and combination of quantitative and qualitative.The indicators,weights and scores of the evaluation index system are determined by the traditional fuzzy synthetic evaluation method and Delphi method.,the evaluation index of audit quality in the whole process of construction is formed by a multi-level system with three first-level index/ten second-level index and eighty-four third-level index.