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研究型思维在财政专项资金绩效审计中的运用
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作者 田佳羽 《审计月刊》 2023年第9期12-14,共3页
/财政专项资金绩效审计通过对财政专项资金使用绩效的监督与评价,达到规范资金管理、优化资源配置、实现效益最大化的目的。本文在分析我国财政专项资金绩效审计现状和问题的基础上,探索研究型思维在财政专项资金绩效审计中的运用。
关键词 /财政专项资金 绩效审计 研究型审计
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Research on the performance management of the special funds in provincial colleges and universities
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作者 Sun Jianchun 《International English Education Research》 2014年第3期178-181,共4页
This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance ... This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance for the effective and rational improvement of the utilization ratio of the special funds, the specification of the management the university capitals and the ceaseless development of the education reform. It also has very important academic value and theoretical practical significance for the improvement of the financial management levels, the introduction of the evaluation results of the special funds into the budget appropriation mechanism, the refinement of the budget planning of the special funds, the improvement of the scientificalness and accuracy of the budget planning oft he special fimds, and the further strengthening of the management of the expenditure and balance of the special funds of universities, and the formulation of the scientific and effective performance evaluation methods, and the formation of the theoretical platform of the performance management evaluation. 展开更多
关键词 Special funds performance management RESEARCH provincial colleges and universities
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