高校内部开展绩效审计的探讨  

Exploration of Achievement Auditing in Universities

作　　者：衡文睿[1] 米新英[1] 韩金亮[1] 

机构地区：[1]北华航天工业学院审计室,河北廊坊065000

出　　处：《北华航天工业学院学报》2013年第5期43-45,共3页Journal of North China Institute of Aerospace Engineering

基　　金：河北省教育厅指导性课题(SZ090504)

摘　　要：绩效审计在国外已有多年的发展历史,形成了较完整的理论体系,我国的绩效审计还处于探索阶段。随着经济的发展人们越来越关注资源的使用效率,绩效审计的开展成为未来的发展方向。本文就高校内部审计的现状,高校内部开展绩效审计的必要性、途径进行探讨,为在高校内部开展绩效审计进行探索和努力。Achievement auditing has a long history in western countries and has formed a complete theory in its system while China remains in its early stage. With more concern focus on efficiency of resources, achievement auditing becomes the trend in the near future. This paper explores the necessity and the accessibility of achievement auditing in universities.

关 键 词：高校 绩效审计 

分 类 号：F239[经济管理—会计学]