新经济环境下高校绩效审计的思考

STUDY ON PERFORMANCE AUDITING OF HIGHER SCHOOL UNDER NEW ECONOMY ENVIRONMENT

全球化知识经济的竞争推动了我国高等教育的快速发展,但也出现了许多新问题,建立一套系统的适合高校绩效审计的指标体系和规章制度对于推动高校绩效审计工作具有重要的意义.作者通过统计分析,结合高校经济运行的特点,构建了一套高校绩效审计的评价指标,探讨了建立绩效问责制的必要性,以确保高校绩效审计的效果.

With the fast development of higher education in China which caused by global competition of knowledge economy a lot of new problems appear.It is meaningful to promoting the execution of performance auditing of higher school to establish a series of normal system and regulation,which adapt to the development of performance auditing of it.Considering the economic running feature of higher school the author uses way of statistical analysis to propose a series of evaluation index of higher school performance auditing,explore the necessity of establishing performance accountability system in order to ensure the effect of performance auditing of higher school.