节点文献
国库集中支付风险预警体系设计
A Forewarning System Construction for Risks in Centralized Treasury Payment
【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。
【Abstract】 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.
【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;
【Key words】 centralized treasury payment; risk forewarning; indicator system; warning valve value; fuzzy synthesized evaluation;
【Key words】 centralized treasury payment; risk forewarning; indicator system; warning valve value; fuzzy synthesized evaluation;
【基金】 国家社科基金项目(06XJY024);陕西省软科学研究计划项目(2007KR106)
- 【文献出处】 审计与经济研究 ,Journal of Audit & Economics , 编辑部邮箱 ,2009年02期
- 【分类号】F812.2
- 【被引频次】16
- 【下载频次】347