试论高等教育的效益审计

A Trial Discussion of the Benefit Audit of Higher Education

实施高等教育的效益审计 ,是提高教育质量和办学效益的必要保障。其评价指标可分效率、效果和效能三类。开展效益审计 ,一般包括 :对多渠道筹措教育资金的开源审计。

Benefit audit of higher education is a necessary guarantee to improve quality and benefit of education. Its evaluation standards fall into three kinds: efficiency, effect and efficacy. Carrying benefit audit generally involves the following: audit of raising education funds through multiple channels; audit of occupation efficiency of higher education expenditure and management of supply and equipment management; audit of contract operation of college rear service and lateral economic ties in scientific development.