The standard system of the university performance audit must be established on economy , efficiency and effectiveness and constituted by the standard of economy and efficiency , the standard of effectiveness and the good system standard , in which the standard of economy and efficiency is reflected through funding structure , fund balance ratio , the resource use efficiency indicator and the fund use structure indicator ; the standard of effectiveness is reflected through educational standard , research capabilities , student training quality and social well - known and recognized degree ; the good system standard is reflected through school running thoughts , school target positioning , school regulation building , school 高??冃徲嫎藴鼠w系必須圍繞經(jīng)濟性、效率性和效果性來建立,由經(jīng)濟性效率性標準、效果性標準、良好制度標準三部分組成。其中經(jīng)濟性、效率性標準通過經(jīng)費來源結(jié)構(gòu)、經(jīng)費結(jié)余比率、資源利用效率指標、經(jīng)費使用結(jié)構(gòu)指標四方面來反映;效果性標準通過辦學(xué)水平、科研能力、學(xué)生培養(yǎng)質(zhì)量、社會知名和認可程度等指標來反映;良好制度標準通過學(xué)校辦學(xué)思路、學(xué)校目標定位、學(xué)校規(guī)章制度建設(shè)、學(xué)校教學(xué)質(zhì)量監(jiān)控及測評系統(tǒng)等方面來體現(xiàn)。