基于目标导向的高校绩效审计研究

Goal-Orientation Research on the Performance Audit in Higher Education Institutions

为有效实施绩效审计、提高教育资金使用效益,本文以国家全面实施预算绩效管理战略部署为指引,从高校内部审计促进高校治理的目标出发,对高校重大政策措施贯彻落实、预算资金、建设工程项目三方面重点领域的绩效审计内容进行了研究,确保高校绩效审计工作与国家最新的绩效管理的各项要求顺畅衔接,并以建设工程项目绩效审计为例创新性地建立了绩效审计评价指标体系,立足高校绩效审计现状提出了推动高校绩效审计的发展建议,为高校绩效审计提供了实践参考。

To effectively implement performance auditing and improve the efficiency of educational fund utilization should be guided by the comprehensive implementation of the national budget performance management strategy deployment.Starting from the goal of promoting the governance of higher education institutions through internal auditing in higher education institutions,this paper researches the performance audit content in such three key areas as the implementation of major policy measures,budget funds,and construction projects in higher education institutions.While ensuring the smooth connection between their performance audit work and the latest national performance management requirements,it,with the performance audit of construction projects as an example,innovatively establishes an evaluation index system of performance audit.On the basis of the current situations of performance audit in higher education institutions,suggestions are put forward to promote the development of performance audit,providing practical reference for performance audit in the higher education institutions.