喻 丽 陈坛铭 陈正敏

• 1:南京审计大学图书馆 南京 211815

摘要(Abstract)：

[目的/意义]随着图书馆数字资源采购经费及数字文献需求的不断增长,数字资源已经成为高校创新发展的主要信息源泉，保障其安全利用和高效服务是数字资源管理的关键。引入审计机制，对使用公共资金所购置数字资源完整性、可靠性、适用性、可持续获取性等进行审计监督，可保障国有数字资产的自主可控和有效利用。[方法/过程]调研图书馆数字资源审计监督理论研究和实践进展，剖析积弊，基于高校数字资源国有资产特性和图书馆公共服务视角提出审计监督必要性和可行性，围绕内部审计基本流程和规则,设计高校图书馆数字资源审计监督策略框架。[结果/结论]从政策主导、评价规范、资产入库登帐管理、存储利用安全管理、投入产出绩效管理、多元化主体监督管理等数字资源全生命周期各环节，提出高校图书馆数字资源审计监督体系策略框架。

关键词(KeyWords)： 图书馆 数字资源 数字资产 审计 内部审计

Abstract:

Keywords:

基金项目(Foundation): 本文系南京审计大学高教研究项目“审计特藏文献资源系统建设研究（项目编号：2022JG082）的研究成果之一

作者(Author): 喻 丽 陈坛铭 陈正敏

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