助推高等学校预算绩效管理的绩效审计探析  

Analysis of Performance Audit Model to Promote Budget Performance Management in Colleges and Universities

作　　者：王丽萍 祝君 陈阳 WANG Li-ping;JUN Zhu;YANG Chen(Audit office,Southwest University of Science and Technology,Mianyang 621010,Sichuan,China)

机构地区：[1]西南科技大学审计处

出　　处：《西南科技大学学报（哲学社会科学版）》2019年第6期56-62,共7页Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition

基　　金：四川省审计学会2019年审计理论研究课题——绩效审计助推高校预算绩效管理的思考

摘　　要：在对高等学校预算绩效管理的必要性分析的基础上,从高等学校绩效审计特点、预算绩效管理特征、绩效审计与预算绩效管理的关联作用三个方面,对绩效审计与高等学校预算绩效管理的关联性进行了阐释。基于预算资金管理及绩效审计所具有“增效”目标一致性,提出了加强高等学校预算绩效管理的绩效审计的组织、实施及方法,探索适合高等学校绩效审计新方式。研究成果可为提升高等学校预算绩效管理水平提供有益参考。Based on the analysis of the necessity of budget performance management in colleges and universities,this paper explains the relevance of performance auditing and budget performance management in colleges and universities from three aspects,including characteristics of performance audit,characteristics of budget performance management,as well as correlation between performance and budget performance management.Based on the consistency of the efficiency objectives of budget fund management and performance audit,the budget performance audit mode composed of audit organization,implementation and methods is proposed,in order to explore a new way of performance audit suitable for colleges and universities.The research result can provide useful reference for improving the level of budget performance management in colleges and universities.

关 键 词：高等学校 预算绩效管理 绩效审计 关联作用 

分 类 号：F061[经济管理—政治经济学]