CAJ | 학술논문

预算绩效审计评价是高校预算执行管理的重要组成部分,重点审计高校预算执行的经济性、效率性和效果性,并进行评价和考核。本文介绍了高校财务预算绩效审计的内涵,分析和研究高校财务预算绩效审计评价现状及其存在的问题,提出了预算绩效审计评价的主要内容,构建了预算绩效审计评价体系。
예산적효심계평개시고교예산집행관리적중요조성부분,중점심계고교예산집행적경제성、효솔성화효과성,병진행평개화고핵。본문개소료고교재무예산적효심계적내함,분석화연구고교재무예산적효심계평개현상급기존재적문제,제출료예산적효심계평개적주요내용,구건료예산적효심계평개체계。
The budget performance auditing college budget implementation evaluation is an important part of the management,the university of budget implementation audit economy,efficiency and effect,and an evaluation and assessment.This paper first introduced the college financial budget performance auditing connotation,the analysis and research of financial budget in colleges performance audit evaluation present situation and problems,and put forward the budget performance auditing the main content of the evaluation,constructing the budget performance auditing evaluation system