高等学校加强预算绩效审计的思考

Thoughts on Strengthening Budget Performance Audit in Colleges and Universities

文章以党的十九大报告和第十三届全国人大第一次会议《政府工作报告》精神为指导,在阐述绩效审计内涵基础上,指出了目前高等学校预算绩效管理中存在的主要问题以及开展预算绩效审计应着力的几个方面,提出了构建高等学校预算绩效审计的关键要素。

Guided by the spirit of the report of the Nineteenth National Congress of the Communist Party of China and the Government Work Report of the First Session of the Thirteenth National People's Congress, and on the basis of explaining the connotation of performance audit, this paper points out the main problems existing in the budget performance management of colleges and universities at present. And for the several aspects that should be focused on in carrying out budget performance audit, this paper puts forward the key elements of constructing budget performance audit in colleges and universities.