高等财经教育研究
高等財經教育研究
고등재경교육연구
Journal of Shanxi University of Finance and Economics
2015年
3期
33-37,42
,共6页
绩效审计%国家助学贷款%评价指标体系%平衡计分卡
績效審計%國傢助學貸款%評價指標體繫%平衡計分卡
적효심계%국가조학대관%평개지표체계%평형계분잡
performance auditing%the government student loans%evaluation index system%balance score card
绩效审计是指由国家审计机关对政府及其各隶属部门的经济活动的经济性、效率性、效果性以及对资金使用状况进行的审计。随着绩效审计相关理论与实务的不断发展完善，建立一套行之有效的绩效审计评价指标体系已迫在眉睫。本文立足于绩效审计的相关理论，同时结合我国助学贷款的实际情况，依据绩效审计3E特征和平衡计分卡的基本原理构建了国家助学贷款绩效审计评价指标体系。
績效審計是指由國傢審計機關對政府及其各隸屬部門的經濟活動的經濟性、效率性、效果性以及對資金使用狀況進行的審計。隨著績效審計相關理論與實務的不斷髮展完善，建立一套行之有效的績效審計評價指標體繫已迫在眉睫。本文立足于績效審計的相關理論，同時結閤我國助學貸款的實際情況，依據績效審計3E特徵和平衡計分卡的基本原理構建瞭國傢助學貸款績效審計評價指標體繫。
적효심계시지유국가심계궤관대정부급기각대속부문적경제활동적경제성、효솔성、효과성이급대자금사용상황진행적심계。수착적효심계상관이론여실무적불단발전완선，건립일투행지유효적적효심계평개지표체계이박재미첩。본문립족우적효심계적상관이론，동시결합아국조학대관적실제정황，의거적효심계3E특정화평형계분잡적기본원리구건료국가조학대관적효심계평개지표체계。
Today, performance auditing and financial auditing are the two main branches of modern auditing. With the continuous development of performance auditing both in theory and practice, how to establish a set of effective evaluation system is imminent. Taking significant differences between objects of performance auditing into account, this paper selects the Government Student Loans to start the research. This article is based on the theory of performance auditing, combined with the actual situation of the Government Student Loans in our country. In this paper, to construct the evaluation index system of national student loans is based on the“3E”features and the basic theory of BSC.
