高校教育资金效益审计问题研究

On the Efficient Audit of College Educational Funds

积极探索并实践效益审计,对高校健康发展和内部审计的转型具有重要意义。因此,从高校教育资金效益审计的含义、特点和具体内容入手,研究高校教育资金效益审计具体实施的方式和方法,并从投入的经济性、管理的效率性和产出的效果性三方面来构建高校教育资金效益审计评价指标体系,探索教育资金效益审计的若干强化措施就成为一个重要的研究课题。

It is of significance for the healthy development of colleges and the transition of inside audits to explore and practice efficient audits. Therefore, we should study the methods and ways to practice the efficient audit of college educational funds from its implication, features and contents. Moreover, we should construct an evaluative system of the efficient audit from the efficiency of investment, management and production. It is an important topic to explore the coercive measures for the efficient audit of educational funds.