高校图书馆文献信息资源建设绩效审计实施路径

The implementation path of performance audit in the construction of document information resources in university libraries

分析了高校图书馆文献信息资源建设和绩效评价的研究现状,结合绩效审计的流程,总结了适合高校图书馆文献信息资源建设绩效审计的具体步骤,并详细阐述了步骤中绩效审计证据采集、评价和绩效审计评价标准的确定等关键环节,以期为当前高校图书馆文献信息资源建设提供参考。

The research status of document information resources construction in university libraries and the performance audit were analyzed.The detailed procedures suitable for the performance audit of document information resource construction in university libraries were summarized by analyzing performance audit process,in which key links such as performance audit evidence collection,evaluation and the evaluation criteria were elaborated,so as to provide a reference for the current performance audit in the construction of document information resources in university libraries.