摘要
绩效审计是指由国家审计机关对政府及其各隶属部门的经济活动的经济性、效率性、效果性以及对资金使用状况进行的审计。随着绩效审计相关理论与实务的不断发展完善,建立一套行之有效的绩效审计评价指标体系已迫在眉睫。本文立足于绩效审计的相关理论,同时结合我国助学贷款的实际情况,依据绩效审计3E特征和平衡计分卡的基本原理构建了国家助学贷款绩效审计评价指标体系。
Today, performance auditing and financial auditing are the two main branches of modern auditing. With the continuous development of performance auditing both in theory and practice, how to establish a set of effective evaluation system is imminent. Taking significant differences between objects of performance auditing into account, this paper selects the Government Student Loans to start the research. This article is based on the theory of performance auditing, combined with the actual situation of the Government Student Loans in our country. In this paper, to construct the evaluation index system of national student loans is based on the ＂3E＂ features and the basic theory of BSC.
出处
《高等财经教育研究》
2015年第3期33-37,42,共6页
Journal of Higher Education Finance
关键词
绩效审计
国家助学贷款
评价指标体系
平衡计分卡
performance auditing
the government student loans
evaluation index system
balance score card
