【摘要】：我國(guó)高�？蒲锌�(jī)效審計(jì)一直是備受關(guān)注的難點(diǎn)問題之一,而高校科研績(jī)效審計(jì)中的"績(jī)效評(píng)價(jià)"則是難點(diǎn)中的難點(diǎn)。科研經(jīng)費(fèi)管理的績(jī)效意識(shí)淡薄導(dǎo)致了科研項(xiàng)目結(jié)題差、科研轉(zhuǎn)化率低、科研經(jīng)費(fèi)浪費(fèi)嚴(yán)重等問題,亟須開展針對(duì)高�？蒲泄芾淼目�(jī)效審計(jì),完善績(jī)效審計(jì)中經(jīng)濟(jì)性、效率性和效果性的評(píng)價(jià)體系�；谟�(guó)高校科研評(píng)估實(shí)踐經(jīng)驗(yàn),通過(guò)分析并反思當(dāng)前我國(guó)高�？�(jī)效審計(jì)評(píng)價(jià)的缺陷,構(gòu)建起基于英國(guó)RAE的高校科研績(jī)效審計(jì)評(píng)價(jià)指標(biāo)體系,并提出基于數(shù)據(jù)包絡(luò)分析法的績(jī)效評(píng)價(jià)技術(shù),為探索高�？蒲锌�(jī)效審計(jì)的創(chuàng)新模式提供參考。
[Abstract]:The performance audit of scientific research in colleges and universities in China has always been one of the most difficult problems, and the "performance evaluation" in the audit of scientific research performance in colleges and universities is one of the difficulties. The weak performance consciousness of the management of scientific research funds leads to the problems of poor conclusion of scientific research projects, low conversion rate of scientific research, serious waste of scientific research funds, and so on. It is urgent to carry out the performance audit for the management of scientific research in colleges and universities, and to perfect the economy in the performance audit. The evaluation system of efficiency and effectiveness. Based on the practical experience of scientific research evaluation in British colleges and universities, this paper analyzes and reflects on the defects of performance audit evaluation in universities and colleges in our country, and constructs the evaluation index system of scientific research performance audit in colleges and universities based on RAE in the United Kingdom. The performance evaluation technology based on data envelopment analysis is put forward to provide a reference for exploring the innovative mode of scientific research performance audit in colleges and universities.
【作者單位】： 武漢理工大學(xué)管理學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)教育研究規(guī)劃基金項(xiàng)目“大學(xué)績(jī)效預(yù)算及其評(píng)價(jià)模式創(chuàng)新設(shè)計(jì)”(項(xiàng)目編號(hào):10YAZH128)
【分類號(hào)】：F239.4
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本文編號(hào)：2346697