摘要
高校内部绩效审计考察经济性、效率性和效果性三类目标,是一项复杂的系统工程。借鉴了系统工程方法论的三维结构模型,以模型中的三个维度来代表绩效审计的三类目标,以三个维度为主线设计指标体系,使之不再是模糊、繁杂、相互孤立的许多因子的无序组合,而是一个系统化的有机体。
Internal performance audit of college considers the economy,efficiency and effectiveness.It is a complicated systematic project.This article draws on systems engineering methodology of three-dimensional structure model.It models in three dimensions to represent the performance audit of the three target internal performance indicators.It designs audit system so that type of indicators is no longer a vague,complex,mutually isolated disorderly pile of many factors.The main line of the organism is in three dimensions constitute.
出处
《河北农业大学学报（农林教育版）》
2011年第4期419-421,426,共4页
Journal of Agricultural University of Hebei
基金
河北省社科联项目"高等教育绩效审计理论与实务研究"(项目编号:201003129)
2010年中国高等教育内部审计学会课题"高等教育绩效审计理论与实务研究"
关键词
三维结构模型
高校内部绩效审计
指标体系
3D structure model
internal performance audit at college level
indicator system
