高校科研经费的绩效审计框架设计
摘 要
本研究旨在构建一个系统化的高校科研经费绩效审计框架，以提升经费管理效率和使用效益。通过对国内外相关文献的梳理与分析，结合我国高校科研经费管理现状，研究明确了绩效审计的核心目标，即从经济性、效率性和效果性三个维度全面评价科研经费的使用情况。在方法论层面，采用定性与定量相结合的方式，通过问卷调查、专家访谈和案例分析等手段，识别关键审计指标并设计具体实施路径。研究结果表明，所提出的框架能够有效整合财务数据与非财务信息，为审计人员提供明确的操作指南，并帮助高校管理层优化资源配置。本研究的创新点在于首次将平衡计分卡理念引入高校科研经费绩效审计领域，突破了传统审计模式单一依赖财务指标的局限性，同时强调利益相关者的多元参与，增强了审计结果的客观性和可信度。
关 键 词：高校科研经费，绩效审计，平衡计分卡，经济性效率性效果性，多元参与
Design of Performance Audit fr amework for University Research Funding
ABSTRACT
This study aims to construct a systematic performance audit fr amework for university research funds to improve the efficiency and use efficiency of fund management. Through the sorting out and analysis of relevant documents at home and abroad, combined with the current status of scientific research funds management in Chinese universities, the core goal of performance audit is defined, that is, the use of scientific research funds from three dimensions of economy, efficiency and effectiveness. At the methodological level, the paper combines qualitative and quantitative methods to identify key audit indicators and designs specific implementation paths through questionnaire survey, expert interviews and case analysis. The results show that the proposed fr amework can effectively integrate financial data and non-financial information, provide clear operational guidelines for auditors, and help university management to optimize resource allocation. The innovation point of this research is that the concept of balanced scorecard is introduced into the field of university research funds performance audit for the first time, which breaks through the limitation of the traditional audit model relying on financial indicators, and emphasizes the multiple participation of stakeholders, which enhances the ob jectivity and credibility of the audit results.
KEY WORDS：University Research Funding, Performance Audit, Balanced Scorecard, Economy Efficiency Effectiveness, Multi-Party Participation
目 录
第1章 绪论 1
1.1 高校科研经费绩效审计的研究背景 1
1.2 高校科研经费绩效审计的现实意义 1
1.3 国内外研究现状与发展趋势 2
1.4 本文研究方法与技术路线 2
第2章 高校科研经费绩效审计的核心要素分析 3
2.1 科研经费管理的关键环节识别 3
2.2 绩效审计的目标与评价标准 3
2.3 数据收集与分析方法的选择 4
2.4 审计框架设计的基本原则 4
2.5 核心要素之间的逻辑关系 5
第3章 高校科研经费绩效审计框架的设计思路 6
3.1 框架设计的理论基础 6
3.2 绩效审计指标体系的构建 6
3.3 审计流程的优化与规范 7
3.4 技术工具在框架中的应用 7
3.5 设计方案的可行性验证 8
第4章 高校科研经费绩效审计框架的应用实践 9
4.1 实证案例的选择与背景介绍 9
4.2 框架在实际审计中的应用步骤 9
4.3 审计结果的分析与反馈机制 10
4.4 存在的问题与改进建议 10
4.5 框架推广的价值与前景 11
结 论 12
参考文献 13
致 谢 14
摘 要
本研究旨在构建一个系统化的高校科研经费绩效审计框架，以提升经费管理效率和使用效益。通过对国内外相关文献的梳理与分析，结合我国高校科研经费管理现状，研究明确了绩效审计的核心目标，即从经济性、效率性和效果性三个维度全面评价科研经费的使用情况。在方法论层面，采用定性与定量相结合的方式，通过问卷调查、专家访谈和案例分析等手段，识别关键审计指标并设计具体实施路径。研究结果表明，所提出的框架能够有效整合财务数据与非财务信息，为审计人员提供明确的操作指南，并帮助高校管理层优化资源配置。本研究的创新点在于首次将平衡计分卡理念引入高校科研经费绩效审计领域，突破了传统审计模式单一依赖财务指标的局限性，同时强调利益相关者的多元参与，增强了审计结果的客观性和可信度。
关 键 词：高校科研经费，绩效审计，平衡计分卡，经济性效率性效果性，多元参与
Design of Performance Audit fr amework for University Research Funding
ABSTRACT
This study aims to construct a systematic performance audit fr amework for university research funds to improve the efficiency and use efficiency of fund management. Through the sorting out and analysis of relevant documents at home and abroad, combined with the current status of scientific research funds management in Chinese universities, the core goal of performance audit is defined, that is, the use of scientific research funds from three dimensions of economy, efficiency and effectiveness. At the methodological level, the paper combines qualitative and quantitative methods to identify key audit indicators and designs specific implementation paths through questionnaire survey, expert interviews and case analysis. The results show that the proposed fr amework can effectively integrate financial data and non-financial information, provide clear operational guidelines for auditors, and help university management to optimize resource allocation. The innovation point of this research is that the concept of balanced scorecard is introduced into the field of university research funds performance audit for the first time, which breaks through the limitation of the traditional audit model relying on financial indicators, and emphasizes the multiple participation of stakeholders, which enhances the ob jectivity and credibility of the audit results.
KEY WORDS：University Research Funding, Performance Audit, Balanced Scorecard, Economy Efficiency Effectiveness, Multi-Party Participation
目 录
第1章 绪论 1
1.1 高校科研经费绩效审计的研究背景 1
1.2 高校科研经费绩效审计的现实意义 1
1.3 国内外研究现状与发展趋势 2
1.4 本文研究方法与技术路线 2
第2章 高校科研经费绩效审计的核心要素分析 3
2.1 科研经费管理的关键环节识别 3
2.2 绩效审计的目标与评价标准 3
2.3 数据收集与分析方法的选择 4
2.4 审计框架设计的基本原则 4
2.5 核心要素之间的逻辑关系 5
第3章 高校科研经费绩效审计框架的设计思路 6
3.1 框架设计的理论基础 6
3.2 绩效审计指标体系的构建 6
3.3 审计流程的优化与规范 7
3.4 技术工具在框架中的应用 7
3.5 设计方案的可行性验证 8
第4章 高校科研经费绩效审计框架的应用实践 9
4.1 实证案例的选择与背景介绍 9
4.2 框架在实际审计中的应用步骤 9
4.3 审计结果的分析与反馈机制 10
4.4 存在的问题与改进建议 10
4.5 框架推广的价值与前景 11
结 论 12
参考文献 13
致 谢 14
