中文摘要：

合理选择绩效审计对象和项目是开展审计项目的前期准备，有助于协调审计资源分配和提高审计效率。对复杂的经济运行系统开展绩效审计工作时，不仅要评价系统整体资源利用情况，而且需要分析系统内部的活动，有针对性地发现问题，实现审计目标。传统数据包络分析（DEA）模型简洁实用，便于评价经济系统的整体效率，指出非有效单位的投入和产出调整目标；而网络DEA能够通过打开经济运行系统“黑箱”来评价具体运行过程，揭示非有效性的内部根源。本文设计了两阶段系统，建立了CCR模型和两阶段DEA模型，并将其应用于我国高技术产业中国有及国有控股企业区域科技资源配置活动的评价。实证研究结果表明网络DEA方法能够验证CCR模型评价结果，并进一步从系统效率角度为绩效审计对象和项目选择提供详细信息，使遴选过程更加科学合理。

英文摘要：

The selection of performance audit object and project is an important preparation step which will coordi- nate audit resources allocation and improve audit efficiency. For an economic system with complex structure, audit consists of not only resources utilization evaluation, but also the analysis of system internal operation to discover the problems and realize the audit objectives. Traditional Data Envelopment Analysis （DEA） model is convenient for the evaluation of overall efficiency and calculates the input redundancy and the output deficiency, Network DEA can e- valuate the efficiency of sub-process of economic system and find the sources of inefficiency by opening economic operation ＂black box＂. This paper proposes a system with two sub-stages and introduces CCR model and two-stage DEA model, and then applies these models into the evaluation of scientific and technological resources allocation in China＇s high-tech industry of state-owned and state-controlled enterprises by region. The application results indicate that the network DEA is able to verify the evaluation of CCR model, and to provide specific information regarding the object and project selection for performance auditing in the view of system efficiency evaluation, and make the selection process more scientific and reasonable.