Research on the Cost Management of Colleges and Universities Based on the Integration of Budget Performance and Internal Control
To carry out education cost management and further improve the efficiency of the use of funds has been the core trend of im-plementing budget performance management in colleges and universities.As the main contents of colleges and universities governance,budget management,performance management,and internal control management play a synergistic role with cost management,which is a new way to promote the modernization of colleges and universities governance capacity and gov-ernance system.Starting from the theory of collaboration,taking budget management as the main line,performance manage-ment as the guidance,internal control management as the support,and cost management as the starting point,we construct a framework of internal control of cost management system of budget performance in colleges and universities,and analyzes the action path of cost management in colleges and universities from the aspects of awareness,management,mechanism and technology.
cost managementbudget managementperformance managementinternal control management
万方数据
维普
