| 高校校办企业效益审计评价模式探析 |
| |
| 引用本文： | 刘远,胡仲文,周德旺.高校校办企业效益审计评价模式探析[J].南京金融高等专科学校学报,2010(1):27-33. |
| |
| 作者姓名： | 刘远 胡仲文 周德旺 |
| |
| 作者单位： | 武汉体育学院审计处,湖北武汉430079 |
| |
| 基金项目： | 湖北省教育审计学会科研课题（2007032） |
| |
| 摘 要： | 高校校办企业效益审计评价模式的实施步骤主要包括计划编制、计划具体实施、评价指标体系设计、评价与分析、审计报告编制五个阶段。高校校办企业效益审计评价指标体系包括4个一级指标、19个二级指标和48个三级指标。运用效益审计评价模式对实例进行分析，发现该审计模式具有较强适用性和可操作性，能够较好地实现对高校校办企业进行效益审计的目标。
|
| 关 键 词： | 高等院校 校办企业 效益审计 评价模式 指标体系 |
An Analysis on the Model of Efficiency Auditing and Evaluation of University-Run Enterprises |
| |
| LIU Yuan,HU Zhong-wen,ZHOU De-wang.An Analysis on the Model of Efficiency Auditing and Evaluation of University-Run Enterprises[J].Journal of Nanjing Higher Finance College,2010(1):27-33. |
| |
| Authors: | LIU Yuan HU Zhong-wen ZHOU De-wang |
| |
| Institution: | (Auditing Department, Wuhan Institute of Physical Education, Wuhan 430079, China) |
| |
| Abstract: | To carry out the model of efficiency auditing and evaluation of university-run enterprises requires five steps： planning, implementation, designing evaluation index system, evaluation and analysis, and auditing report. The evaluation index system of efficiency auditing consists of four general index, nineteen secondary index and forty eight last-level index. Practice has shown that the model of efficiency auditing is highly applicable and operational, and can better achieve the objectives of efficiency auditing of university-run enterprises. |
| |
| Keywords: | colleges and universities university-run enterprises efficiency auditing model of evaluation index |
| 本文献已被 维普 等数据库收录！ |
|
