“鱼塘管理”视角下智能审计对高校全面预算绩效管理的影响

The Influence of Intelligent Auditing on the Comprehensive Performance Budgeting Management in Chinese Higher Education Institutions: From the Perspective of Fishpond Management

摘要:

预算绩效管理直接服务于"推进国家治理体系和治理能力现代化"总目标。如何夯实高校全面预算绩效管理工作以实现财政资金的质效提升成为财政部门、主管部门及预算执行部门普遍关注的重点议题,智能审计技术的加持,使高校全面预算绩效管理质效提升日益成为高校财政资金审计业务及财务管理业务的主流方向。文章通过分析全面预算绩效管理现状及智能审计技术对其影响,从"鱼塘管理"视角进行系统性论证和解析,总结出智能审计对高校全面预算绩效管理影响意义重大。

Abstract:

Budget performance management directly serves the overall goal of promoting the modernization of the national governance system and governance capacity. How to consolidate the comprehensive budget performance management of Chinese universities and colleges to improve the quality and efficiency of fiscal funds has become a key issue of widespread concern among financial departments, competent authorities and budget execution departments. With the application of intelligent auditing technology, improving the quality and efficiency of comprehensive budget performance management has increasingly become the mainstream direction of fiscal fund auditing and financial management in Chinese higher education institutions. By analyzing the status quo of comprehensive budget performance management and the impact of intelligent auditing technology on it, this paper conducts systematic demonstration and analysis from the perspective of fishpond management, and concludes that intelligent auditing plays a significant role in the comprehensive budget performance management of Chinese higher education institutions.