构建高校绩效审计评价指标体系的探讨

绩效评价指标的缺失已经成为制约我国高校绩效审计发展的瓶颈.构建高校绩效审计评价指标体系的基本思路应是：由高校绩效审计的定义推导出高校绩效审计目标,再由绩效审计目标推导出绩效审计内容,然后,在分析绩效审计目标、内容的层次性以及审计对象多元化的基础上,依据绩效审计标准体系的构建原则,推导出高校绩效审计评价指标体系框架.

Discussions about the Construction of Audit Performance Evaluation Index System at Universities

Lack of performance evaluation index has become a constraining bottleneck for the development of performance audit at universities. This paper＇s basic idea about the construction of evaluation index system is： the objectives of performance audit is deduced from the definition of performance audit of universities;and then the contents of performance audit is deduced from the objectives of performance audit of universities;and then, on the basis of analysis about the levels of objectives and contents of performance audit,as well as analysis about the diversification of audit object,the framework for the evaluation index is set up according to the principles of construction.