浅谈高校绩效审计评价指标体系构建  

On the Construction of Performance Audit Evaluation Index System in Colleges and Universities

作　　者：李梦苏[1] 许姝佳[1] 张盈 

机构地区：[1]大连工业大学,辽宁 大连

出　　处：《国际会计前沿》2021年第3期39-43,共5页Frontiers of International Accounting

摘　　要：本文首先引出构建高校绩效审计评价指标体系的必要性,然后从绩效审计的定义出发,归纳出绩效审计的主要审计内容,同时结合《第2202号内部审计具体准则——绩效审计》中对绩效审计评价标准的相关规定,依据绩效审计评价指标体系构建的原则,构建高校绩效审计评价指标体系。Thispaper first leads to the necessity of constructing the evaluation index systemof performance audit in colleges and universities, and then summarizes the mainaudit contents of performance audit from the definition of performance audit.At the same time, combined with the relevant provisions on the evaluationstandards of Basic Rules for InternalAuditing No. 2202—Performance Audit, and according to the principles of constructing theevaluation index system of performance audit, construct the evaluation indexsystem of university performance audit.

关 键 词：绩效审计 评价原则 评价指标 

分 类 号：F23[经济管理—会计学]