高校绩效审计方法初探

创新新的审计思路和方法,在已实行的以应用财务审计为主的基础上,要积极采取效益审计的思想,寻找方法,加快制度控制体系和防范体系的建设,把绩效审计纳入工作制度当中,并加以实施,促进高校健康发展.论述了高等教育资金相对不足,同时却普遍存在着严重的资金使用效益低下的问题,提出了高校应大力提倡开展绩效审计,推动高校内部审计制度的不断完善.     

绩效审计刍议

自从1948年美国学者第一次提出绩效审计之后，世界各国尤其是西方发达国家纷纷对绩效审计进行深入的实践和广泛的研究。绩效审计目前在我国尚处起步阶段，开展绩效审计已成为审计理论界和实务界比较关心的话题。本文正是在这一情形下，从绩效审计的含义出发，剖析现有问题，提出改进建议。     

绩效审计刍议

自从1948年美国学者第一次提出绩效审计之后,世界各国尤其是西方发达国家纷纷对绩效审计进行深入的实践和广泛的研究.绩效审计目前在我国尚处起步阶段,开展绩效审计已成为审计理论界和实务界比较关心的话题.本文正是在这一情形下,从绩效审计的含义出发,剖析现有问题,提出改进建议.     

绩效审计初探

本文就我国开展绩效审计的必要性及其面临的困难作了分析,对完善具有中国特色的绩效审计模式进行了探讨.     

西方国家绩效审计发展对我国的启示

从世界各国审计的发展来看,绩效审计是政府审计发展的趋势。文章介绍了主要西方国家绩效审计的发展现状,比较了各国绩效审计的特点,分析了我国绩效审计存在的主要问题,提出了完善我国绩效审计的建议。     

初探行政事业绩效审计

随着社会绎济的不断发展，行政事业绩效审计逐渐被人们所重视。从以前行政事业审计单纯只对政府职能部门的财政财务收支审计转型到对其绩效的评估审计，行政事业绩效审计与财政财务收支审计并重，行政事业绩效审计框架正在初步建立和形成。     

我国开展政府绩效审计面临的困难与对策

上世纪四十年代以后,国外发达国家的政府审计范围发生了很大的变化,开始进入了绩效审计与财务审计并存,以绩效审计为主的现代审计阶段。我国审计发展相对较晚,导致绩效审计发展比较滞后。但是我国必须开展绩效审计,这是审计法、审计自身发展等诸多因素所要求的。不过我们也要清醒地认识到我国开展绩效审计所面临的问题,比如绩效审计绩效指标评价体系不确定、审计管理制度制约等等。因此,我们应该与时俱进、积极探索、大胆实践,从健全法律法规、建立指标体系等多方面完善发展我国绩效审计。     

浅谈我国政府绩效审计的现状及相关建议

政府绩效审计是由审计机关对政府公共管理活动进行评价,审查其是否符合合法性、合规性、经济性、效率性和效果性原则,以促进政善公共管理,提高政府绩效的审计活动.目前我国在政府绩效审计的理论研究和实践上尚处于初级阶段.本文将从我国政府绩效审计现状分析入手.针对性地提出改进我国政府绩效审计的几点建议.     

政府绩效审计的完善性思考

审计是一项对外公布的重要活动,随着政府交易日益复杂和规模日益扩大,审计的职能和范围也在扩展,政府绩效审计是审计未来发展的必然方向和趋势。加快我国政府绩效审计改革步伐应从审计体制、审计制度和评估体系等几个方面进行切入,以期实现更加完善的政府绩效审计。     

浅析我国政府绩效审计

我国的改革已经进入了一个崭新的历史阶段,在社会主义经济迅速腾飞的同时,相关配套制度、体制问题逐步显现,原有的审计体制越发力不从心,渎职、浪费等重大问题都很难界定,因此,绩效审计的作用越来越被人们所关注。本文在归纳已有材料的基础上,探讨在我国开展绩效审计工作中所存在的问题。     

绩效测评与组织效率的关系研究

从绩效测评工具的选择、评测信息来源、评测的组织力以及评测的发展目的和行政目的五个方面进行了理论分析,并基于178份样本数据进行了单因素与综合因素的实证检验,结果表明：（1）准确的测评信息来源正向地影响到组织效率;（2）以员工人力资本发展为导向的测评有助于改进组织效率。（3）评测工具的选择与评测的组织力对组织效率具有一定的积极作用,但这种作用不太稳健;（4）评测的行政目的并没有对组织效率起到显著的促进作用。     

Information culture and organizational effectiveness

This paper develops a typology of information cultures by synthesizing empirical and theoretical research in organization science and information science. Four information culture types are proposed. In a Result-oriented culture, the goal of information management is to enable the organization to compete and succeed in its market or sector. In a Rule-following culture, information is managed to control internal operations, and to reinforce rules and policies. In a Relationship-based culture, information is managed to encourage communication, participation, and a sense of identity. In a Risk-taking culture, information is managed to encourage innovation, creativity, and the exploration of new ideas. We expect most organizations to display to varying degrees norms and behaviors from all four types, and that the information culture profile of an organization would be related to its effectiveness. The paper ends by looking at the practical and theoretical value of a systematic examination of information culture and its link to organizational effectiveness.     

Retrieval effectiveness on the web

Search engines play an essential role in the usability of Internet-based information systems and without them the web would certainly break down or, at the very least would develop at a much slower rate. Our main objective is to analyze and evaluate the retrieval effectiveness of various indexing and searching strategies on a new web text collection, using a rigorous evaluation methodology. Our second aim is to describe and evaluate different preprocessing techniques that might be implemented in order to improve retrieval effectiveness. As a third objective, this paper will evaluate whether or not hyperlinks may serve as useful sources of evidence in improving retrieval algorithms.     

Techniques for improving web retrieval effectiveness

This paper talks about several schemes for improving retrieval effectiveness that can be used in the named page finding tasks of web information retrieval (Overview of the TREC-2002 web track. In: Proceedings of the Eleventh Text Retrieval Conference TREC-2002, NIST Special Publication #500-251, 2003). These methods were applied on top of the basic information retrieval model as additional mechanisms to upgrade the system. Use of the title of web pages was found to be effective. It was confirmed that anchor texts of incoming links was beneficial as suggested in other works. Sentence–query similarity is a new type of information proposed by us and was identified to be the best information to take advantage of. Stratifying and re-ranking the retrieval list based on the maximum count of index terms in common between a sentence and a query resulted in significant improvement of performance. To demonstrate these facts a large-scale web information retrieval system was developed and used for experimentation.     

研发团队效能管理

组织的技术创新和新产品的持续开发是组织成功经营的关键要素，而该要素又取决于组织对研发团队的有效管理。研发团队管理是近年来组织行为学和实际管理领域中深受关注的热点之一。本文在总结研发团队及效能相关研究的基础上，提出研发团队效能提高的新途径。     

西部大开发与管理有效性

针对西部大开发这一历史机遇，提出了管理有效性的概念及测算方法，建立了一种可以消除客观条件优劣，真正反映测评单位由于主观努力而产生效益提高的测评方法。     

DARPA治理有效性研究

当前国际形势复杂多变,传统和非传统威胁相互交织,如何有效维护国家安全成为世界各国面临的严峻挑战。DARPA凭借其独特有效的治理方式肩负起国防和科技的双重任务,取得了全球瞩目的成就。本文以治理的核心要素和弹性政府治理理论为基础,构建了DARPA治理的理论模型,剖析其实现和影响DARPA治理有效性的内在机理和规律,提出DARPA治理有效性是由使命弹性、组织弹性、人员弹性、决策和项目弹性以及环境和文化要素构成的弹性治理方式。最后,借鉴DARPA有效的弹性治理方式,给我国探索的类DARPA机构和处于高风险研发环境中的使命导向型科研机构提出了对策与建议。     

Assessing the effectiveness of the Eureka Program

The aim of this paper is to test whether participation in a European public initiative to support market-oriented R&D, such as the Eureka Program, has a positive impact on the performance of participating firms and, if so, how long it is before the impact becomes apparent. These issues are explored using a dynamic panel data model covering the period 1994–2003, for a sample of 866 European firms, 284 of which completed a Eureka project during the period of analysis. The results show how the completion of a Eureka project has a positive influence over firm performance measured as return over assets (ROA), although the effect does not manifest itself until a year after project completion. Nevertheless, when the sample is divided by sector, it is obtained that, while manufacturing firms follow the general pattern of a positive effect appearing a year after project completion, the effect in non-manufacturing firms is already apparent during the year of completion.     

Retrieval effectiveness of proper name search methods

Searching for names, e.g. author names or company names, is still an open problem. This paper reviews known similarity measures. These measures deal with phonetic similarity, typing errors and plain string similarity. It is shown experimentally that all three approaches lead to significantly higher retrieval quality than plain identity. Further improvements are possible by combining different methods; a probabilistic interpretation of string similarity is developed that leads to better results than an ad-hoc approach.