本文首先引出构建高校绩效审计评价指标体系的必要性，然后从绩效审计的定义出发，归纳出绩效审计的主要审计内容，同时结合《第2202号内部审计具体准则——绩效审计》中对绩效审计评价标准的相关规定，依据绩效审计评价指标体系构建的原则，构建高校绩效审计评价指标体系。
This
paper first leads to the necessity of constructing the evaluation index system
of performance audit in colleges and universities, and then summarizes the main
audit contents of performance audit from the definition of performance audit.
At the same time, combined with the relevant provisions on the evaluation
standards of Basic Rules for Internal
Auditing No. 2202—Performance Audit, and according to the principles of constructing the
evaluation index system of performance audit, construct the evaluation index
system of university performance audit.
