CAJ | 학술논문

随着以现代科学技术为核心，建立在知识和信息的生产、分配和使用上的新经济时代的到来，我国高校经费投入开始持续增加，办学规模不断扩大。但由于我国大部分高校教学基础设施薄弱，教育资金远远不能满足建设和发展的需求，教育经费使用效益不高的问题持续发酵，很大程度上制约了我国高校的教学质量。如何理解新经济时代对高校审计的影响已经成为开展高校绩效审计面临的重要难题。论述了新经济时代的特征、对高校审计的影响，简单概述了绩效审计的发展历程以及国内外高校绩效审计发展现状，从而进一步阐明新经济时代开展高校绩效审计的必要性。
수착이현대과학기술위핵심，건립재지식화신식적생산、분배화사용상적신경제시대적도래，아국고교경비투입개시지속증가，판학규모불단확대。단유우아국대부분고교교학기출설시박약，교육자금원원불능만족건설화발전적수구，교육경비사용효익불고적문제지속발효，흔대정도상제약료아국고교적교학질량。여하리해신경제시대대고교심계적영향이경성위개전고교적효심계면림적중요난제。논술료신경제시대적특정、대고교심계적영향，간단개술료적효심계적발전역정이급국내외고교적효심계발전현상，종이진일보천명신경제시대개전고교적효심계적필요성。
As the arrival of new economy based on the core of modern science and technology ,the pro‐ducing ,distributing and using of knowledge and information ,Chinese colleges and universities began to increase in investment and expand education scale .However ,because most colleges and universi‐ties have a weak educational infrastructure in China ,the educational finance can not meet the needs of construction and development . T he low use efficiency of educational appropriations problem re‐stricted significantly the teaching quality in Chinese colleges and universities .How to get across the influence on colleges and universities auditing in the new economy has been the critical problem to the development of performance auditing .This paper discussed the characteristics of new economy and the impact on developing performance auditing ,clarified the necessity of developing performance au‐diting in colleges and universities in the new economy .