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现行的高校财务报告不能为绩效管理提供有效的信息依据。探索从绩效评价角度改进高校财务报告问题具有迫切的现实意义。本文提出了绩效评价取向的高校财务报告目标、内容方面的改进意见。
The current university financial report can not provide effective information for performance management. It is of urgent practical significance to explore how to improve college financial report from the aspect of performance evaluation. In this paper, we put forward the improvement suggestions of the goal and content of university financial report oriented by performance appraisal.