摘要
近年来随着高等院校科研经费管理问题的突显,呼吁重视科研经费绩效审计的声音愈发强烈。由于缺少相关绩效审计基本理论与基本原则的指导,大部分高校没有完整的绩效指标体系,致使科研经费绩效审计在实际运用中与理论框架相脱节。通过分析当前高校科研经费绩效审计过程中存在的问题,基于平衡计分卡理论,提出进一步完善科研绩效审计评价的构想,以期改变当前科研绩效模糊且难以评定的现状。
In recent years, with the prominence of scientific research funds management problems in colleges and universities, the voice of calling for paying more attention to the performance audit of scientific research funds has become stronger and stronger.Due to the lack of guidance of relevant basic theories and principles of performance audit, most colleges and universities do not have a complete performance index system, resulting in the disconnection of the theoretical framework and universities in the practical application of performance audit of scientific research funds.Through the analysis of the problems existing in the performance audit of scientific research funds in colleges and universities, and puts forward the idea of improving the audit and evaluation of scientific research performance based on the balanced scorecard theory, in order to change the current situation that scientific research performance is difficult to evaluate.
作者
王宗易
WANG Zongyi(Suzhou Agricultural Polytechnic College,Suzhou 215008,China)
出处
《技术与市场》
2022年第10期126-128,共3页
Technology and Market
关键词
绩效审计
科研经费
平衡计分卡
performance audit
research funds
balanced scorecard
