CAJ | 학술논문

绩效审计是具有高层次经济监督地位的审计监督工作，审计署在“十二五”审计工作发展规划中指出了绩效审计的工作要求。在行政事业单位中开展绩效审计是推动社会民主进程的需要，是建立廉洁、高效政府的需要，是提高财政支出绩效的需要，是确保国家职能正常发挥的需要。全面的绩效审计可以为学校多方面的决策提供服务，为资源整合提供依据，促进财务增收节支，对高校的发展具有十分重要的意义。高校开展绩效审计应将查错纠弊、促进规范、评价效益、服务长远作为主要任务，其中“服务长远”是最终目标。
적효심계시구유고층차경제감독지위적심계감독공작，심계서재“십이오”심계공작발전규화중지출료적효심계적공작요구。재행정사업단위중개전적효심계시추동사회민주진정적수요，시건립렴길、고효정부적수요，시제고재정지출적효적수요，시학보국가직능정상발휘적수요。전면적적효심계가이위학교다방면적결책제공복무，위자원정합제공의거，촉진재무증수절지，대고교적발전구유십분중요적의의。고교개전적효심계응장사착규폐、촉진규범、평개효익、복무장원작위주요임무，기중“복무장원”시최종목표。
Performance auditing is a high-level economic status of supervision and auditing oversight. In the ＂Twelfth Five-year＂ development plan, the Audit Commission points out performance audit work requirements. Carrying out performance audit in the administrative institutions is to meet the needs of pro- moting the social democratic process, establishing a clean, efficient government, improving the perform- ance of expenditure, ensuring normal exertion of the state functions. Comprehensive performance audit can provide services in a wide range for the school＇s decision-making, provide a basis for the integration of re- sources, promote financial increase revenue and expenditure reduction, which has very important signifi- cance for the development of colleges. The performance audit in colleges should take error correction, pro- motion of standardization, evaluation effectiveness, long-term service as the main task, in which ＂serving the long term＂ is the ultimate goal.