我国高校绩效审计面临的现实问题及应对措施

摘要

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 .%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。