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ji yu rae de gao xiao ke yan ji xiao shen ji chuang xin she ji
Author(s): 
Pages: 95-99
Year: Issue:  14
Journal: Finance and Accounting Monthly

Keyword:  RAE科研绩效绩效审计DEA;
Abstract: 我国高校科研绩效审计一直是备受关注的难点问题之一,而高校科研绩效审计中的"绩效评价"则是难点中的难点。科研经费管理的绩效意识淡薄导致了科研项目结题差、科研转化率低、科研经费浪费严重等问题,亟须开展针对高校科研管理的绩效审计,完善绩效审计中经济性、效率性和效果性的评价体系。基于英国高校科研评估实践经验,通过分析并反思当前我国高校绩效审计评价的缺陷,构建起基于英国RAE的高校科研绩效审计评价指标体系,并提出基于数据包络分析法的绩效评价技术,为探索高校科研绩效审计的创新模式提供参考。
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