本文關(guān)鍵詞：邁向頂尖大學(xué)計劃執(zhí)行情形之查核——審計流程創(chuàng)新整合架構(gòu)之運用　出處：《審計研究》2014年04期 　論文類型：期刊論文

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【摘要】：臺灣為提升大學(xué)學(xué)術(shù)研究及教學(xué)質(zhì)量,自2006年起,以10年預(yù)計新臺幣1,000億元經(jīng)費規(guī)模,推動邁向頂尖大學(xué)計劃,協(xié)助臺灣大學(xué)等12校在大學(xué)學(xué)術(shù)研究水平及培育菁英人才方面,進行全面性之改善及提升,執(zhí)行結(jié)果能否達到預(yù)期效益,攸關(guān)臺灣高等教育競爭力甚巨。本處為有效考核此教育資源投入效益,強化審計機關(guān)對于公共治理之課責(zé)功能,落實績效審計之基本理念,2013年辦理邁向頂尖大學(xué)計劃執(zhí)行情形之審計工作,在查核規(guī)劃、查核對象、查核重點、審計技術(shù)方法及質(zhì)量管理方面,進行審計流程之創(chuàng)新,以創(chuàng)新整合架構(gòu)辦理查核,研提績效性審計意見,促請教育部門及學(xué)校研謀改善措施,已獲具體成效。本文先介紹邁向頂尖大學(xué)計劃執(zhí)行現(xiàn)況,其次說明辦理查核時之審計創(chuàng)新規(guī)劃,獲致之審計成果,及審計創(chuàng)新產(chǎn)生之加值效果暨審計機關(guān)未來努力方向等。
[Abstract]:In order to enhance the quality of academic research and teaching at universities, Taiwan has been promoting its plans to become a top university with a 10-year estimate of NT $1, 100 million since 2006. To assist 12 universities such as Taiwan University to improve and upgrade their academic research level and talents, and whether the implementation results can achieve the expected benefits. Taiwan's higher education competitiveness is very great. In order to effectively assess the efficiency of this educational resources, strengthen the audit institutions to the public governance function, the implementation of the basic concept of performance audit. In 2013, we conducted the audit of the implementation of the plan towards the top universities, and innovated the audit process in the aspects of the audit plan, the object, the key points, the technical methods and the quality management. An innovative and integrated framework has been used to conduct audits, develop performance audit opinions, and urge education departments and schools to seek improvement measures. This article begins with an introduction to the status of implementation of the programme towards top universities. Secondly, it explains the audit innovation plan, the audit results, the added value effect of audit innovation and the direction of audit institutions' future efforts.
【作者單位】： 臺灣"審計部"教育農(nóng)林審計處;
【分類號】：G647
【正文快照】： 一、前言在知識經(jīng)濟及全球競爭環(huán)境下,世界各國和地區(qū)紛紛投入教育經(jīng)費,挹注重點大學(xué)發(fā)展,以追求高等教育之卓越。臺灣亦自2006年起,以5年為1期,每期新臺幣(以下同)500億元經(jīng)費規(guī)模,分2期推動邁向頂尖大學(xué)計劃,協(xié)助臺灣大學(xué)等12校在大學(xué)學(xué)術(shù)研究水平及培育菁英人才方面,進行全

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