摘要
随着高等教育和财政预算体制改革的推进,我国有相当一部分高校面临着严重的资金约束。在高校资金来源渠道有限的情况下,如何提升既有资金、特别是财政投入资金的配置效率和使用效益就成为摆在各高校面前的一项重要课题,而以预算绩效评价为核心的预算绩效管理便成为解决这一难题的有效手段。基于此,拟在预算绩效管理全面实施的背景下,结合预算绩效评价,以高校为研究对象,重点探讨预算绩效评价对高校发展的意义、高校预算绩效评价的现状以及存在的问题、改进高校预算绩效评价的方法,以期能加速预算绩效评价在高校的实施进程。
With the advancement of higher education reform and the reform of the fiscal budget system,a considerable number of colleges and universities in China face serious financial constraints.In the case of limited funding sources for colleges and universities,how to improve the allocation efficiency and use efficiency of existing funds,especially financial investment funds,has become an important topic in front of universities.Budget performance management,which takes budget performance evaluation as the core,has become an effective means to solve this problem.Based on this,this paper focuses on discussing the significance of budget performance evaluation for the development of universities,the status quo of university budget performance evaluation and the existing problems in the context of comprehensive implementation of budget performance management,with colleges and universities as the research object,and improving the method of performance evaluation in order to accelerate the implementation process of budget performance evaluation in colleges and universities.
作者
焦丽鹃
郝琳玉
Jiao Lijuan;Hao Linyu(Finance Department,Qilu Normal University,Jinan250200,China;Finance Department,Shandong Urban Construction Vocational College,Jinan250103,China)
出处
《齐鲁师范学院学报》
2020年第5期62-67,共6页
Journal of Qilu Normal University
基金
山东省教育会计学会2019年度课题项目(编号:sdjk2019059)。
关键词
高等学校
预算
绩效评价
Colleges and universities
Budget
Performance evaluation
