迈向顶尖大学计划执行情形之查核——审计流程创新整合架构之运用

发布时间：2018-01-14 01:13

本文关键词：迈向顶尖大学计划执行情形之查核——审计流程创新整合架构之运用　出处：《审计研究》2014年04期 　论文类型：期刊论文

【摘要】：台湾为提升大学学术研究及教学质量,自2006年起,以10年预计新台币1,000亿元经费规模,推动迈向顶尖大学计划,协助台湾大学等12校在大学学术研究水平及培育菁英人才方面,进行全面性之改善及提升,执行结果能否达到预期效益,攸关台湾高等教育竞争力甚巨。本处为有效考核此教育资源投入效益,强化审计机关对于公共治理之课责功能,落实绩效审计之基本理念,2013年办理迈向顶尖大学计划执行情形之审计工作,在查核规划、查核对象、查核重点、审计技术方法及质量管理方面,进行审计流程之创新,以创新整合架构办理查核,研提绩效性审计意见,促请教育部门及学校研谋改善措施,已获具体成效。本文先介绍迈向顶尖大学计划执行现况,其次说明办理查核时之审计创新规划,获致之审计成果,及审计创新产生之加值效果暨审计机关未来努力方向等。
[Abstract]:In order to enhance the quality of academic research and teaching at universities, Taiwan has been promoting its plans to become a top university with a 10-year estimate of NT $1, 100 million since 2006. To assist 12 universities such as Taiwan University to improve and upgrade their academic research level and talents, and whether the implementation results can achieve the expected benefits. Taiwan's higher education competitiveness is very great. In order to effectively assess the efficiency of this educational resources, strengthen the audit institutions to the public governance function, the implementation of the basic concept of performance audit. In 2013, we conducted the audit of the implementation of the plan towards the top universities, and innovated the audit process in the aspects of the audit plan, the object, the key points, the technical methods and the quality management. An innovative and integrated framework has been used to conduct audits, develop performance audit opinions, and urge education departments and schools to seek improvement measures. This article begins with an introduction to the status of implementation of the programme towards top universities. Secondly, it explains the audit innovation plan, the audit results, the added value effect of audit innovation and the direction of audit institutions' future efforts.
【作者单位】：台湾"审计部"教育农林审计处;
【分类号】：G647
【正文快照】： 一、前言在知识经济及全球竞争环境下,世界各国和地区纷纷投入教育经费,挹注重点大学发展,以追求高等教育之卓越。台湾亦自2006年起,以5年为1期,每期新台币(以下同)500亿元经费规模,分2期推动迈向顶尖大学计划,协助台湾大学等12校在大学学术研究水平及培育菁英人才方面,进行全

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