新疆兵团经济责任审计评价方法探析

从国外经济责任审计研究与实施来看,我国经济责任审计评价指标体系的构建与评价方法有待完善。而新疆生产建设兵团特殊的历史使命与管理体制决定了其经济责任审计评价方法应区别于其他任何省市和地方,应采用定量指标为主,定性与定量有机结合的方式构建经济责任审计评价指标体系,并按兵、师、团三级分别设置各级指标评价体系;将兵团农牧团场改革的"1+3"文件精神融入评价指标体系中,突出"建设屯垦戍边新型团场"等经济责任审计评价指标;具体指标体系的评价方法应采用德尔菲法与层次分析法相结合的模糊综合评价法。

Studies on Assessment Method for Economic Liability Audit of Xinjiang BINGTUAN

In our country, the assessment method for economic liability audit, the system and assessment should be improved as compared with the situation abroad, but the peculiar historical mission of Xinjiang BINGTUAN differs from any other regions and provinces, it should adopt the quantifying index, the nature and determination should be organically combined, and three steps are set up respectively according to BINGTUAN, divisions, farms. The ＂1＋3 ＂ spirits will be well versed in the evaluation index system. Constructing new state farms of land reclamation and safeguarding the border regions should be put in the first place. The concrete index＇s method should be adopted by Delphi method and in combination with of layer analysis.