RESEARCH ON COMPREHENSIVE EVALUATION INDEX SYSTEM OF PERFORMANCE AUDITING OF GOVERNMENTAL ECOLOGICAL ENVIRONMENT

A performance auditing evaluation problem of governmental ecological environment belongs to a Multiple Criteria Decision Making (MCDM) problem. However, we must use quantitative data to avoid inconsistency as well as to ensure the science and correctness of the decision in an evaluation index system of performance auditing. In this paper, we present a comprehensive evaluation index system of performance auditing of governmental ecological environment based on fuzzy Analytic Hierarchy Process (AHP) and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). Firstly, a comprehensive evaluation index system of performance auditing is approved from the literature related to governmental ecological environment. Secondly, the relative weights of the chosen evaluation indexes of performance auditing are calculated by fuzzy AHP method. Furthermore, TOPSIS method is adopted to rank the performance auditing and improve the gaps with five local governments as an empirical example As a new data analysis method, the results show that fuzzy AHP theoretical model and TOPSIS method has become suitable for use in the evaluation of performance auditing of governmental ecological environment.