绩效审计：高校内审工作发展的加速器

绩效审计将逐渐成为现代审计的核心内容，也将对高校内审工作起到越来越重要的助推作用。高校绩效审计是衡量学校资源利用效率，考察其投入与产出的对比关系，通过对其资源配置、管理和使用的综合分析，对学校内部各单位的资源利用所进行的评价与监督，来促进资源管理，以便更好地履行经济责任。大力推行绩效审计，对提高高校管理水平和可持续发展具有重要意义。

Performance Audit: the Accelerator of Internal Audit in University

Performance audit will gradually become the core of modern audit and play an important role in internal audit of university.Performance audit in university is to measure resource allocation and examine the comparison relationship between input and output.By analyzing resource allocation,management and utilization in a comprehensive way,it will better assess,monitor,manage and fulfill economic responsibilities.Implementing performance audit will be of great significance in the management and sustainable development of university.