基于RAE的高校科研绩效审计创新设计

发布时间：2018-11-21 10:23

【摘要】：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。
[Abstract]:The performance audit of scientific research in colleges and universities in China has always been one of the most difficult problems, and the "performance evaluation" in the audit of scientific research performance in colleges and universities is one of the difficulties. The weak performance consciousness of the management of scientific research funds leads to the problems of poor conclusion of scientific research projects, low conversion rate of scientific research, serious waste of scientific research funds, and so on. It is urgent to carry out the performance audit for the management of scientific research in colleges and universities, and to perfect the economy in the performance audit. The evaluation system of efficiency and effectiveness. Based on the practical experience of scientific research evaluation in British colleges and universities, this paper analyzes and reflects on the defects of performance audit evaluation in universities and colleges in our country, and constructs the evaluation index system of scientific research performance audit in colleges and universities based on RAE in the United Kingdom. The performance evaluation technology based on data envelopment analysis is put forward to provide a reference for exploring the innovative mode of scientific research performance audit in colleges and universities.
【作者单位】： 武汉理工大学管理学院;
【基金】：教育部人文社会科学教育研究规划基金项目“大学绩效预算及其评价模式创新设计”(项目编号:10YAZH128)
【分类号】：F239.4
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本文编号：2346697