摘要
大数据将对高校绩效审计产生重要影响,因此,要加快建立高校绩效审计信息系统,通过利用外部信息资源和校园网的高校内部信息资源,借助于大数据,可以较快地从多方面对学校各项经济活动的绩效进行审计监督,从而提高审计的针对性、时效性和综合性。
Big data will have a critical impact on performance audit in colleges and universities. Therefore, the performance audit information system should be established as soon as possible in colleges and universities. With the help of big data, the external information resources and internal information resources within campus network of colleges and universities can be used to supervise the performance audit in many kinds of economic activities quickly from various as- pects, which will make the audit more targeted, comprehensive and time efficient.
出处
《广西民族大学学报（哲学社会科学版）》
CSSCI
北大核心
2016年第3期126-129,共4页
JOURNAL OF GUANGXI MINZU UNIVERSITY:PHILOSOPHY AND SOCIAL SCIENCE EDITION
基金
广西教育财务管理研究专项课题(项目编号:2013ZCW063)
关键词
绩效审计
大数据
高校
performance audit
big data
colleges and universities
