实验科学与技术2023，Vol.21Issue(5)：154-159,6.DOI:10.12179/1672-4550.20220642
基于模糊综合评价的高校实验仪器设备内部控制管理绩效评价
Performance Evaluation of Internal Control Management of Experimental Instruments and Equipment in Colleges and Universities Based on Fuzzy Comprehensive Evaluation Method
摘要
Abstract
The experimental instruments and equipment fixed assets of colleges and universities are the crucial supporting conditions and material foundation guarantees for the development of higher education.How to evaluate the performance of internal control management of experimental instruments and equipment scientifically and effectively is of great practical significance for improving the level of internal control management of experimental instruments and equipment.In this paper,the five elements of the COSO internal control integrated framework theory were embedded in the experimental instruments and equipment management of colleges and universities.The performance evaluation index system of internal control of experimental instruments and equipment management in colleges and universities and the performance evaluation model of internal control of experimental instruments and equipment management in colleges and universities based on fuzzy comprehensive evaluation were constructed,and an example of a university was given to make an empirical analysis.The analysis shows that using the model of experimental instruments and equipment management performance evaluation of internal control can objectively and quantitatively reflect the level of performance management of the internal control of experimental instruments and equipment in colleges and universities,and promote the standardized management and internal control performance management of experimental instruments and equipment in colleges and universities.关键词
模糊综合评价/高校实验仪器设备/内部控制管理/绩效评价Key words
fuzzy comprehensive evaluation method/experimental instruments and equipment management of colleges and universities/internal control/performance evaluation分类
信息技术与安全科学引用本文复制引用
陈艳,邱敦国,何柳,廖勇..基于模糊综合评价的高校实验仪器设备内部控制管理绩效评价[J].实验科学与技术,2023,21(5):154-159,6.基金项目
中国高等教育学会高等教育科学研究"十三五"规划重点课题项目(2019SYSZD05). （2019SYSZD05）
