基于内部控制视角的高校预算绩效管理研究

Research on University Budget Performance Management from the Perspective of Internal Control

近年来,国家出台了一系列预算绩效管理文件,高校应结合自身发展需要,积极推进预算绩效管理工作。从内部控制的视角分析高校预算绩效管理存在的问题,将绩效管理理念融入到全面预算管理的全过程,从内部控制视角优化高校预算绩效体系。

In recent years,the state has issued a series of documents on budget performance management.Colleges and universities actively promote budget performance management according to their own development needs.Analyze the problems of budget performance management in colleges and universities from the perspective of internal control,integrate the concept of performance management into the whole process of comprehensive budget management,and optimize the budget performance system of colleges and universities from the perspective of internal control.