大数据背景下高校绩效审计评价体系构建研究

Research on the construction of performance audit evaluation system in colleges and universities under the background of big data

摘要

在高等教育领域，资源配置呈现出不断递增的态势，与此同时，社会大众对高校办学成效的关注程也愈发高涨。对高校的审计，传统的审计方法仅聚焦于财务层面的合规性检查，面对数量庞大的业务数据，很难深入挖掘出深层次的绩效问题。而大数据技术的蓬勃兴起，为审计模式的转变提供了崭新的推动力量。借助分布式计算以及智能算法，对多种来源且结构各异的数据进行实时分析已经变为现实。绩效审计不能再仅仅局限于单一的财务角度，而是应当朝着教学、科研、社会服务等综合效益的评估方向拓展。

Abstract

In the field of higher education, resource allocation continues to grow exponentially, while public attention on institutional performance has reached unprecedented levels. Traditional auditing methods focused solely on financial compliance inspections struggle to uncover deeper performance issues when handling massive volumes of operational data. The rapid development of big data technology now provides a transformative force for audit models. Through distributed computing and intelligent algorithms, real-time analysis of diverse and structurally varied data sources has become feasible. Performance auditing must evolve beyond single-faceted financial evaluations to encompass comprehensive assessments of teaching quality, research output, social services, and other integrated benefits.

关键词

大数据 / 高校绩效审计 / 评价体系 / 数据分析 / 指标体系

Key words

big data / university performance audit / evaluation system / data analysis / index system

参考文献

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