摘要
高等教育经费绩效的审计技术方法和研究视角应根据高等教育发展实际不断调整,运用DEA方法,结合现代高等教育培养人才、发展科学和直接服务社会的三大职能,从投入产出分析角度对高等教育经费绩效审计进行研究,建立了高等教育经费绩效的审计评价指标体系和DEA具体评价模型。
This paper offers a new auditing approach and research perspective concerning the performance of higher education funds. Using DEA method while considering the three major functions of higher education---cultivating talents, developing science and serving the society, it studies the performance audit of higher education funds from the input--output perspective and constructs the evaluation indexes and DEA evaluation model for higher education funds.
出处
《河北经贸大学学报》
CSSCI
北大核心
2010年第3期92-96,共5页
Journal of Hebei University of Economics and Business
基金
河北省科学技术研究与发展计划项目(编号:074072339D)
关键词
DEA方法
高等教育经费
绩效审计
DEA approach
higher education funds
performance audit
