统计研究 ›› 2005, Vol. 22 ›› Issue (7): 80-2.

• 论文 • 上一篇    

审计项目选择的熵权法

吴开钱   

  1. 审计署重庆特派办
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2005-07-15 发布日期:2005-07-15

  • Received:1900-01-01 Revised:1900-01-01 Online:2005-07-15 Published:2005-07-15

关键词: 审计机关, 审计项目, 选择, 熵权法

Abstract: Based on the database of the auditees,this paper introduces the method of entropy-weighted coefficients to the selection of audit projects when the audit organs make their annual audit plan.The method is superior to others in that it contains both the objective intrinsic information and the professional judgment.Meanwhile,the method can be easily mastered by auditors and applied in various areas.At the second half of the paper,a case study is given to illustrate the application of the method of entropy-weighted coefficients in the selection of adult projects.