高等学校绩效审计评价指标的构建

Construction of the Evaluation Index on the Performance Audit in University

绩效审计是考核高等学校办学效益的重要审计模式,绩效审计评价指标是审计人员在绩效审计中提出审计意见、作出审计结论的基本依据,在整个绩效审计中起着举足轻重的作用.本文从定性与定量相结合的角度,构建了目前理工类综合性大学绩效审计评价指标结构模型,利用层次分析法科学计算出了这些评价指标在绩效审计评价中的权重。

Performance Audit is an Main Audit Model in Evaluating the Efficiency of university, the evaluating index of performance audit has played an important role in this kind of audit in university, it is also the basis for auditors to make the audit ideas and the conclusions. The essay constructs an Evaluation index system about the performance of science university qualitatively and quantitatively, and computers the weight of the index by the Analytic hierarchy process.