经济责任审计中财政资金绩效审计路径研究  

Research on the performance audit path of financial funds in the economic responsibility audit

作　　者：郭立地 Guo Lidi(Audit Bureau of Gucheng County,Hengshui,Hebei,253800)

机构地区：[1]河北省衡水市故城县审计局,河北衡水253800

出　　处：《市场周刊》2025年第10期148-151,共4页Market Weekly

摘　　要：在社会发展与建设过程中,行政事业单位扮演了重要角色,它可以实现对各类公共资源的科学管理,向社会民众提供一定的服务。其经济活动的开展情况,不仅与财政资金的使用存在紧密联系,也关系到社会公共利益。行政事业单位经济责任审计工作的开展,有助于实现管理的规范化,有效地提高财政资金的绩效,使行政事业单位的社会职能作用得到更好发挥。为此,文章论述了行政事业单位的经济责任审计工作,并以提升财政资金绩效为导向,提出了创新相应审计机制的有效策略。In the process of social development and construction,administrative institutions play an important role,it can realize the scientific management of all kinds of public resources,to provide certain services to the public.The development of its economic activities is not only closely related to the use of financial funds,but also related to the social and public interests.The development of economic responsibility audit in administrative institutions is helpful to realize the standardization of management,effectively improve the performance of financial funds,and give a better play to the social functions of administrative institutions.Therefore,the paper discusses the economic responsibility audit work of administrative institutions,and puts forward effective strategies to innovate the corresponding audit mechanism with the guidance of improving the performance of financial funds.

关 键 词：财政资金绩效 行政事业单位 经济责任审计 

分 类 号：F239[经济管理—会计学]