高等教育经费绩效审计标准初探

国家审计署《2003-2007年审计工作发展规划》中明确提出,到2007年绩效审计所占的比重要达到50%,可以说绩效审计已经成为财政经费审计的首选模式.高等教育经费作为国家财政支出的重要组成部分,数量也是相当的庞大,随着国家审计力度的不断加强,逐步开展教育经费的绩效审计已经成为社会各界的共识.但是,我国还没有形成完整的教育经费的绩效审计标准,故阻碍了绩效审计的全面开展.论文正是以审计标准为切入点,对比了绩效审计和教育评估的关系,对高教经费绩效审计标准的适用范围、特点和内容等问题进行了比较全面的阐述,并提出了建立教育经费绩效审计标准的初步构想.

How to Establish the Standards of Performance Audit in Education Funding

The National Audit Office(NAO) announced that performance audit should be increased to 50% by the end of 2007.According to this planning,performance audit is becoming the first audit process in China.Because of the importance of the funding of universities,community will pay more attention to Performance Audit in Education Funding(PAEF) to make sure that the money is efficient and effective.Unfortunately,NAO doesn't set up a system about PAEF now,even if the standards.Author researches all of the problems and try to explain how to establish definite standards of PAEF.