摘要
随着中国经济进入新常态,预算绩效管理成为保证资金运行有效性的重要制度。高校预算绩效审计评价作为预算管理中的重要节点越来越受到重视。通过对相关预算管理和绩效指标的审计评价,保证了高校的快速发展,实现了社会效益和经济效益的双丰收。本文分析了高校预算绩效审计评价的问题和形成的原因,并针对相关问题的解决思路进行了探讨,提出了提升全员预算绩效意识、完善绩效审计评价体系、增强绩效审计评价独立性、强化绩效审计结论的使用四条措施。
With China’s economy entering the new normal,budget performance management has become an important system to ensure the effective operation of funds.As an important node in budget management,the audit evaluation of budget performance in colleges and universities has been paid more and more attention to.Through the audit evaluation of relevant budget management and performance indicators,the rapid development of colleges and universities is ensured and the double harvest of social and economic benefits is realized.This paper analyzes the problems and causes of budget performance audit evaluation in colleges and universities,and discusses the solutions to the relevant problems.It puts forward measures such as improving the budget performance awareness of all staff,improving the performance audit evaluation system,enhancing the independence of performance audit evaluation,and strengthening the use of performance audit conclusions.
作者
马燕文
MA Yan-wen(Office of Financial Affairs,Zhengzhou Normal University,Zhengzhou 450044,China)
出处
《郑州师范教育》
2020年第4期42-45,共4页
Journal of Zhengzhou Normal Education
关键词
预算
绩效审计
评价
budget
performance audit
evaluation
