| 基于DEA方法的高等教育经费绩效审计 |
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| 引用本文： | 冯彦妍,张建新.基于DEA方法的高等教育经费绩效审计[J].河北经贸大学学报,2010,31(3). |
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| 作者姓名： | 冯彦妍 张建新 |
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| 作者单位： | 河北省审计厅,河北,石家庄,050051 |
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| 基金项目： | 河北省科学技术研究与发展计划项目 |
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| 摘 要： | 高等教育经费绩效的审计技术方法和研究视角应根据高等教育发展实际不断调整,运用DEA方法,结合现代高等教育培养人才、发展科学和直接服务社会的三大职能,从投入产出分析角度对高等教育经费绩效审计进行研究,建立了高等教育经费绩效的审计评价指标体系和DEA具体评价模型。
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| 关 键 词： | DEA方法 高等教育经费 绩效审计 |
Performance Audit of Higher Education Funds with DEA Approach |
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| Feng Yanyan,Zhang Jianxin.Performance Audit of Higher Education Funds with DEA Approach[J].Journal Of Hebei University Of Economics and Trade,2010,31(3). |
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| Authors: | Feng Yanyan Zhang Jianxin |
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| Abstract: | This paper offers a new auditing approach and research perspective concerning the performance of higher education funds.Using DEA method while considering the three major functions of higher education--cultivating talents,developing science and serving the society,it studies the performance audit of higher education funds from the input-output perspective and constructs the evaluation indexes and DEA evaluation model for higher education funds. |
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| Keywords: | DEA approach higher education funds performance audit |
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