| 绩效审计在高校审计中的应用 |
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| 引用本文： | 霍芳艳.绩效审计在高校审计中的应用[J].河北广播电视大学学报,2013,18(4):69-71. |
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| 作者姓名： | 霍芳艳 |
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| 作者单位： | 河北广播电视大学,河北石家庄,050071 |
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| 摘 要： | 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。
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| 关 键 词： | 高校 绩效审计 必要性 原则 途径 |
Application of Performance Audit in the Audit of Colleges and Universities |
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| HUO Fangyan.Application of Performance Audit in the Audit of Colleges and Universities[J].Journal of Hebei Radio & TV University,2013,18(4):69-71. |
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| Authors: | HUO Fangyan |
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| Institution: | HUO Fangyan (Hehei Radio TV University, Shijiazhuang, Hebei 050071, China) |
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| Abstract: | 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. |
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| Keywords: | colleges and universities~ performance auditing necessity principle approach |
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