摘要
仪器设备作为高校教学、科研、社会服务的基础保障,提高其资源配置管理水平及其使用效益具有重要意义。开展高校仪器设备绩效审计研究,能够保障高校设备管理工作高质量发展。以“5E绩效审计”为理论研究基础,以“投入-过程-产出-效益”为逻辑主线构建审计评价指标体系,梳理审计工作脉络关键要素,以期对高校仪器设备绩效审计提供参考。
Instruments and equipment are physical foundation of college teaching,scientific research and social service.It is of great significance to improve the level of resource allocation management and its use efficiency.Research on the performance audit of instruments and equipment in colleges and universities can promote the high-quality development of equipment management in colleges and universities.With“5E performance audit”as the theoretical research basis and“input-process-output-benefit”as a logical clue,the audit evaluation index system is constructed,and the key elements of the audit work are sorted out in order to provide reference for the performance audit of university instruments and equipment.
作者
黄茜璐
HUANG Xi-lu(Yangzhou Polytechnic College,Yangzhou 225009,China)
出处
《扬州职业大学学报》
2023年第3期59-62,共4页
Journal of Yangzhou Polytechnic College
关键词
高校仪器设备
5E绩效审计
审计评价指标体系
instruments and equipment in higher institutions
5E performance audit
audit evaluation index system
