[摘　要]　中介机构在政府投资审计中占有重要地位，对中介机构的监管考核是审计机关的薄弱环节。分析现行考核投资审计中介机构存在的问题，结合国家有关规定，综合运用审计学、管理学、经济学、土木工程、考核评价的有关理论和知识，提出建立投资审计中介机构的考核评价体系，明确考核评价指标；运用平衡计分卡法多角度进行完善，并构建熵权模糊综合评判模型；通过量化考核指标得出正确的隶属度和判断矩阵进行判断，得出合理的评判结果，以此确定投资审计中介机构的服务质量和服务等级，为考核评价投资审计中介机构提供一种新的思路和方法。

[关键词]　投资审计；评价指标；平衡计分卡；熵权模糊评价

Abstract: Intermediary institutions occupies an important position in the government investment audit, assessment of regulation of intermediary agencies is the weak link of audit institutions. Based on the analysis of the current problems existing in the assessment of investment audit agencies, combined with the relevant provisions of the state, the integrated use of auditing, management, the relevant theories of economics, proposes investment evaluation system audit agencies, clearly assessment evaluation index. Using the balanced scorecard method to carry on the consummation to multiple perspectives, and builds the entropy weight fuzzy comprehensive evaluation model, through quantitative evaluation index and found the correct membership and judgment matrix to judge. So as to reasonably come to the evaluation results, to determine the service level of investment audit agencies, to provide a new thought and method.

Key words: investment audit; the evaluation index; BSC; entropy fuzzy evaluation

[参考文献]

[1]李越冬.国家审计机关聘用审计动因分析[J].商业会计，2011，2（6）.

[2]朱旭隆.审计机关聘请中介机构参与投资审计的研究[J].建筑经济，2011（1）.

[3]审计署办公厅.审计署聘请外部人员参与审计工作管理办法[EB/OL].[2006-7-6].http://www.audit.gov.cn/n1057/n1087/n1599/325632.html.

[4]付同青.基于平衡计分卡的政府审计绩效评估指标构建[J].审计与经济研究，2008，23（3）.

[5]邱菀华.管理决策熵学及其应用[M].北京：机械工业出版社，2011.

建筑经济，2014（5）：104-107