【摘要】 文献资源购置费绩效审计是高校加强内部管理控制、实现预算绩效管理的重要手段，科学的绩效审计指标体系设计是开展高校图书馆文献资源购置费绩效审计实践的关键。文章在财政部项目支出绩效评价指标体系框架下，综合考虑国内绩效审计规章制度、图书馆行业绩效评估标准、高校图书馆发展现状，探索构建适合我国国情的高校图书馆文献资源购置费绩效审计指标体系，以期为高校图书馆开展绩效审计实践提供策略参考。更多还原

【Abstract】 The performance auditing on funds of university libraries is an important means for universities to strengthen internal management control and realize budget performance management. The scientific and recognized performance auditing index system plays a key role on the practice of performance audit. Under the general index system framework of the budget performance evaluation from the Ministry of Finance, this paper comprehensively considering the domestic performance auditing regulations, performance evaluation standards of the library industry, status of the university library, tries to construct a performance auditing index system of university libraries funds, which is expected to provide a theoretical basis for the practice of library funds performance auditing in university libraries.更多还原