【摘要】 随着自主创新战略的实施及"双一流"高校建设目标的实施,国家财政对于高校的支出力度不断增加。如何通过强化高校财政专项资金的经济性、效益性以及效果性,完善高校教育资源的优化配置,是新时代高校财政专项资金内部绩效审计工作的重要目的。更多还原

【Abstract】 With the implementation of independent innovation strategy and the implementation of the goal of "double first-class" university construction, the national financial expenditure on universities is increasing. How to improve the optimal allocation of educational resources by strengthening the economy, efficiency and effectiveness of financial special funds in colleges and universities is an important purpose of the internal performance audit work of financial special funds in colleges and universities in the new era.更多还原