高校经济责任审计评价体系的构建与应用——基于绩效视角

A Research into the Application and Construction of the Model for Economic Responsibility Audit of Colleges and Universities:Based on Performance

基于绩效视角,对高校领导干部经济责任审计的目标、审计内容进行了分析,构建了绩效视角下的高校领导干部经济责任审计评价指标体系,并对该指标体系在模糊数学方法下如何评价进行了探讨。

From the angle of performance,the paper analyzes the goal and contents of the economic responsibility audit of colleges,sets up a system of evaluation about the economic responsibility audit of colleges,and then discusses how to use the system to evaluate with fuzzy mathematics method.