高等教育专项资金绩效审计研究

Research on the Performance Audit of Special Fund for Higher Education

高等教育专项资金绩效审计具有与其他类型的绩效审计所不同的特征。目前,我国高等教育专项资金绩效审计仍处于起步阶段,存在绩效审计相关法规及准则体系不健全、绩效审计受到高校行政体制制约等问题。加强和完善我国高等教育专项资金绩效审计,应对绩效审计予以高度重视;建立健全绩效审计法律法规及准则体系;完善高校治理机制;加强内部审计队伍的多元化建设。

The performance audit of special fund for higher education （SFHE） is different from that of other kinds. The SFHE performance audit is now only in the preliminary stage,in which there exist such issues as the imperfect regulations and criterion systems related to the performance audit and the restricted administrative system and mechanism in colleges and universities. And it is necessary to pay more attention to the performance audit, improve its related regulations and cri- terion systems, promote the governance mechanism and strengthen diversifiedly the team construction of internal audit for the further improvement on the SFHE performance audit.