高校专项资金绩效审计的理论探源

摘要

文章以高校专项资金绩效审计相关核心概念为切入点，论述了高校发展中开展绩效审计的意义，分析了与高校专项资金绩效审计评价高度相关的几个理论依据，为探讨高校专项资金绩效审计实践奠定理论基础。%Based on some core concepts related to performance audit of special funds in universities, this paper discusses the significance of performance audit during the development of universities, analyzes some theories related to performance audit of spe-cial funds in universities so as to set a theoretical foundation for the research into the practice of performance audit of special funds in universities.