摘要
预算绩效审计评价是高校预算执行管理的重要组成部分,重点审计高校预算执行的经济性、效率性和效果性,并进行评价和考核。本文介绍了高校财务预算绩效审计的内涵,分析和研究高校财务预算绩效审计评价现状及其存在的问题,提出了预算绩效审计评价的主要内容,构建了预算绩效审计评价体系。
The budget performance auditing college budget implementation evaluation is an important part of the management,the university of budget implementation audit economy,efficiency and effect,and an evaluation and assessment.This paper first introduced the college financial budget performance auditing connotation,the analysis and research of financial budget in colleges performance audit evaluation present situation and problems,and put forward the budget performance auditing the main content of the evaluation,constructing the budget performance auditing evaluation system
出处
《科技广场》
2011年第9期214-217,共4页
Science Mosaic
基金
科研经费资助(江西省审计厅课题名称:高校财务预算绩效审计评价体系的研究)
关键词
高校财务预算
绩效审计
评价体系
研究
College Financial Budget
Performance Audit
Evaluation System
Research
