高等院校财务预决算审计评价体系改进探讨

发布时间：2018-03-17 19:22

本文选题：财务预决算审计　切入点：评价体系改进研究　出处：《财会通讯》2017年28期 　论文类型：期刊论文

【摘要】：本文以高等院校财务预算执行和决算审计评价体系改进为研究对象,分析高校财务预决算审计主要评价指标的特点及其存在的弊端和问题,并提出有针对性的改进意见,进而提出建立一套针对高等院校财务预决算审计的评价指标体系,为现阶段和未来高校财务管理提供理论参考和方法指导。
[Abstract]:This paper takes the improvement of financial budget execution and final accounts audit evaluation system as the research object, analyzes the characteristics, disadvantages and problems of the main evaluation indexes of financial budget audit in colleges and universities, and puts forward some suggestions for improvement. Furthermore, this paper puts forward a set of evaluation index system for the audit of financial budget and final accounts in colleges and universities, which provides theoretical reference and method guidance for the present and future financial management of colleges and universities.
【作者单位】：河南工程学院财务处;
【分类号】：F239.4;G647.5

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