财政绩效审计助推预算绩效管理提质增效的策略研究  

Research on Strategies for Quality and Efficiency Improvement of Budget Performance Management through Fiscal Performance Audit

作　　者：周淑婷 ZHOU Shu-ting(Finance Office,Wanli Management Bureau,Nanchang)

机构地区：[1]南昌市湾里管理局财政办

出　　处：《当代会计》2023年第24期91-93,共3页Contemporary Accounting

摘　　要：随着社会经济的不断发展,财政绩效审计成为预算绩效管理的重要手段,通过对政府预算执行情况进行全面审计,进而推动预算绩效管理提质增效。概述了预算绩效管理、绩效审计和财政绩效审计,分析了财政绩效审计的意义和面临的挑战,提出了财政绩效审计助推预算绩效管理提质增效的策略。With the continuous development of social economy,fiscal performance audit has become an important means of budget performance management.Through comprehensive audits of government budget execution,fiscal performance audit promotes the improvement of budget performance management.This paper outlines budget performance management,performance audit,and fiscal performance audit,analyzes the significance of fiscal performance audit and the challenges it faces,and proposes strategies to promote the quality and efficiency improvement of budget performance management through fiscal performance audit.

关 键 词：财政绩效审计 预算绩效管理 财政资金 

分 类 号：F812.3[经济管理—财政学] F239