高校基建绩效审计评价体系的构建

The Evaluation Scheme of the Performance Auditing of Colleges' Capital Construction

20世纪90年代初,我国一些高校开始在基建中引入绩效审计,但是迄今为止并没有形成一套完整的绩效审计理论体系和评价体系。通过引入新公共管理理论和工程造价中的工程寿命周期成本、功能评价值和投资进度等指标,试图确立高校基建绩效审计的理论依据并构建其评价体系,以促进高校基建的绩效水平。

Although the performance auditing of colleges＇ capital construction has been proposed since 1990s, the definition and detailed evaluation scheme are still in discussion, which leads to some confusion and obstacles in practice. First the definition was analyzed, then a fairly complete evaluation scheme with some assessment standards were suggested by introducing such indexes as the whole - life - cycle engineering cost, the functional evaluation value and the investment progress.