| 关于高等学校经济效益审计指标体系的探讨 |
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| 引用本文： | 赵建平.关于高等学校经济效益审计指标体系的探讨[J].高校教育管理,2007,1(1):39-41. |
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| 作者姓名： | 赵建平 |
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| 作者单位： | 江苏大学,审计处,江苏,镇江,212013 |
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| 摘 要： | 高校经济效益审计是以实现经济效益的目标和途径为内容,以促进经济效益提高为目的所进行的审计,它区别于传统财务收支审计,是更高层次的审计.本文结合高校经济活动特点,基于人力资源、财力资源、物力资源的使用效益,探讨设计高校经济效益审计指标体系.
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| 关 键 词： | 高校经济效益 审计 指标体系 实现方法 高等学校 经济效益审计 指标体系 universities economic benefits auditing system 设计 使用效益 物力资源 财力资源 人力资源 活动特点 结合 层次 收支审计 传统财务 效益提高 目标 高校 |
| 文章编号： | 1673-8381（2007）01-0039-03 |
| 修稿时间： | 2006-11-27 |
Investigation into indexes system of auditing economic benefits of universities |
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| ZHAO Jian-ping.Investigation into indexes system of auditing economic benefits of universities[J].Journal of higher Education Management,2007,1(1):39-41. |
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| Authors: | ZHAO Jian-ping |
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| Institution: | Auditing Department, Jiangsu University, Zhenjiang, Jiangsu 212013, China |
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| Abstract: | The auditing of the economic benefits of universities is one whose content is to realize the target and ways of economic benefits and one which is to promote the increasing of economic benefits. It is different from traditional financial revenue and expenditure auditing and on a higher level. Combining the characteristics of university economic activities, and based on the utilization efficiencies of human resource, financial resource and material resource, this essay tries to investigate and design an indexes system of auditing economic benefits of universities. |
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| Keywords: | university economic benefit audit indexes system realizing method |
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