摘要
高等教育办学的评判标准应该是高等教育所培养的人才和提供的研究成果对社会进步、经济发展是否起到最佳的促进作用,高等教育的实施过程中是否最大限度地利用了各种资源,最大限度地减少了浪费。因此,高等教育的效益可划分为经济效益和社会效益两大部分。如何评价高等教育的经济效益和社会效益,需要对高等教育效益进行审计,同时对审计的内容和方法进行分析研究。
The standard of judging the higher education is whether the talents it cultivates and the achievement in research it offers can improve the society and improve the economic development;whether is has utilized various kinds of resources to the maximum extent and reduced the waste to the maximum extent in the implementation course of higher education. So, benifit can be divided into the economic benifits and social benefit to be auditted in higher education.In addition,content and method of audition are analysed and researched.
出处
《西北农林科技大学学报（社会科学版）》
2004年第3期78-81,共4页
Journal of Northwest A&F University(Social Science Edition)
关键词
高等教育
效益
审计
higher education
benefit
audit
