摘要
为了加强对国库集中支付风险的防范,提出了由风险识别、指标设计与赋权、指标评价、阈值和警级确定、监控信息反馈等组成的国库集中支付风险预警体系框架;依据风险预警范围确定制度、技术和人员三个维度的风险预警指标,并利用层次分析和模糊综合评价等方法,对陕西省国库集中支付的风险数据进行了具体的测算评估。
To strengthen the risks forewarning in centralized treasury payment, this paper first suggests a systematic framework, consisting of risks identification, indicator design, weight measurement, indicator evaluation, warning threshold value and level determination, monitor information feedback. Then it takes data of Shanxi Province for example,using analytic hierarchy process（ AHP）, that is, the tri-dimensional risks warning of system, technology and personnel and fuzzy synthesized evaluation, to make a specific assessment.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第2期95-101,共7页
Journal of Audit & Economics
基金
国家社科基金项目(06XJY024)
陕西省软科学研究计划项目(2007KR106)
关键词
国库集中支付
风险预警
预警指标
预警阈值
模糊综合评价
centralized treasury payment
risk forewarning
indicator system
warning valve value
fuzzy synthesized evaluation
