财政资金绩效审计历史演进与改进建议  

Historical Evolution of the Performance Audit of Financial Funds and Improvement Suggestions

作　　者：梁永研 LIANG Yongyan(Lanzhou University of Finance and Economics, Dunhuang 730030)

机构地区：[1]兰州财经大学,甘肃敦煌730030

出　　处：《常州工学院学报》2021年第2期47-52,共6页Journal of Changzhou Institute of Technology

摘　　要：文章首先梳理了财政资金绩效审计的历史演进过程,然后探讨了现阶段我国财政资金绩效审计存在的问题,进而在全面预算管理的背景下论证了我国财政资金绩效审计的未来走向,分析了当前开展财政预算绩效审计所面临的困难,并提出了深化财政资金绩效审计的相关建议。The historical evolution of the performance audit of financial funds is first elaborated,and then the problems of China’s performance audit of financial funds at the present stage are analyzed,and the future trend of China’s performance audit of financial funds is further demonstrated under the background of comprehensive budget management.Difficulties currently faced in carrying out the performance audit of financial budget are finally analyzed so as to and put forward relevant suggestions for deepening the performance audit of financial funds.

关 键 词：财政资金绩效审计 全面预算绩效管理 预算绩效审计 

分 类 号：F239.41[经济管理—会计学]