高等医学院校实施预算绩效管理的探讨

Discussion on the Implementation of Budget Performance Management in Higher Medical Colleges

在探讨了高等医学院校实施预算绩效管理的必要性、特殊性,以及绩效审计贯穿于预算绩效管理全过程的基础上,文章提出了注重高等医学院校会计专业人才培养、加快财政一体化信息控制、加强内部控制制度建设等相关建议,从而提升高等医学院校的预算绩效管理水平,全面深化政府会计制度改革。

On the basis of discussing the necessity,particularity and importance of budget performance management in higher medical colleges and universities,it puts forward some suggestions on the training of accounting professionals in higher medical colleges and universities,speeding up the construction of financial integration information control,and strengthening the internal control system,so as to improve the level of budget performance management and deepen the reform of Government Accounting System.