摘要
随着教育改革的不断推进,高校发展与资源配置矛盾日益凸显,在有限资源下保持健康长久发展则成为关键。我国高校绩效管理理论较多,但普遍呈现碎片化状态,各环节尚未紧密联系。绩效管理体系需注重全局化、流程化和特色化,应涵盖计划、实施、监督和反馈等维度,以战略管理思维引导后续工作方向,以科学系统的评价体系挖掘绩效管理弱点,将监督贯穿绩效管理全过程,利用反馈意见修正资源配置路径,各环节需相互配合、相辅相成。在现有研究基础上,以战略为导向,将预算绩效管理体系流程化,将平衡计分卡和“3E”原则整合到评价环节,构建一套覆盖较为全面且具特色化的评价指标库,将监督与反馈机制融入绩效管理体系,实现环环相扣,使得资源配置发挥最大效用。
With the continuous advancement of education reform in China,the contradiction between the development of colleges and universities and the allocation of resources has become increasingly prominent.With only limited resources,maintaining the healthy and long-term development has become the crucial factor.There are many theoretical studies on the performance management in Chinese colleges and universities,but they are quite fragmented without a close connection.The performance management system should take into consideration the overall,procedural and typical features,cover the dimensions of planning,implementation,supervision and feedback,guide the follow-up work with strategic management thought,reveal the weaknesses with a scientific system of performance evaluation,monitor the whole process of performance management,use the feedback information for correct resource allocations,and integrate all links through cooperation.Based on the existing research and the strategic orientation,,this paper has streamlined the budget performance management system,integrated the balanced scorecard and the“3E”principle into the evaluation process,build an evaluation index library that covers more aspects and has its own characteristics,integrate the supervisory and feedback mechanism into the performance management system,make all links connected with one another,and maximum the efficiency of resource allocations.
作者
李永明
代飞
LI Yongming;DAI Fei(Finance Department,Yunnan Normal University,Kunming 650500,China)
出处
《云南师范大学学报（哲学社会科学版）》
CSSCI
北大核心
2022年第5期112-124,共13页
Journal of Yunnan Normal University：Humanities and Social Sciences Edition
关键词
绩效管理体系
资源配置
平衡计分卡
评价体系
保障机制
performance management system
resource allocation
balanced scorecard
evaluation system
safeguard mechanism
