CAJ | 학술논문

十八届三中全会上，《关于全面深化改革若干重大问题的决定》围绕“深化教育领域综合改革”作了重要部署，对“努力办好人民满意的教育”具有重要的指导意义。为贯彻落实这一重要指示，适应深入教育改革与发展的新形势，关键一环就是应着力提升我国高校的绩效审计质量。从当前高等教育发展的现实出发，探讨绩效审计的内涵及特征，剖析开展绩效审计存在的突出问题，提出开展绩效审计的针对性措施，具有重要的理论和应用价值。
십팔계삼중전회상，《관우전면심화개혁약간중대문제적결정》위요“심화교육영역종합개혁”작료중요부서，대“노력판호인민만의적교육”구유중요적지도의의。위관철락실저일중요지시，괄응심입교육개혁여발전적신형세，관건일배취시응착력제승아국고교적적효심계질량。종당전고등교육발전적현실출발，탐토적효심계적내함급특정，부석개전적효심계존재적돌출문제，제출개전적효심계적침대성조시，구유중요적이론화응용개치。
On the Third Plenum of 18 th Party Congress ,the “Decision” has made an overall arrangement on comprehensively deepening the education reform ,which had profound guiding significance for “working hard to run education to the satisfaction of the people” .In order to implement the important instructions and adapt to the new economic times of the education reform and development ,the key point is to improve the quality of performance auditing in Chinese colleges and universities .Based on the current higher educa-tion development condition ,this paper analyzed the serious issues and problems on performance auditing in Chinese colleges and universities ,and pointed out specific measures to develop performance auditing in col-leges and universities .It has an important theoretical significance and practical value for “the overall ar-rangement on comprehensively deepening the education reform and focusing on improving education quali-ty” on the report of the 18th Party Congress of China .