创新发展要求下高校教育经费支出绩效内部审计机制探讨

Research on the Internal Auditing Mechanism of Higher Education Expenditure Performance Under the Requirement of Innovative Development

在我国高等教育改革逐步推进的背景下,高校办学规模进一步扩大,教育经费支出也在逐步增加。而在高校教育经费支出绩效审计方面,还存在审计思想落后、缺乏完善制度保障等问题,极大制约了高等教育的发展。面对创新发展要求下的新变化,高校在教育经费支出绩效审计方面应该转变思维与实践方式,注重内部审计与外部控制的结合,发挥绩效内部审计评价的作用,并且构建科学的教育经费支出绩效内部审计指标体系,为高校的创新转型提供动力。

Under the background of the gradual reform of higher education in China,the scale of university education is further expanded,and the expenditure on education is also gradually increasing.In the performance audit of educational expenditure in colleges and universities,there are still some problems,such as backward auditing ideas,lack of perfect system guarantee and so on,which greatly restrict the development of higher education. In the face of the newchanges under the requirement of innovative development,colleges and universities should change the way of thinking and practice in the performance audit of educational expenditure,pay attention to the combination of internal audit and external control,play the role of performance internal audit evaluation,and construct a scientific internal audit index system for the performance of educational expenditure,so as to push forward the innovation and transformation of higher education.