基于平衡计分卡的行政事业单位预算绩效评价研究——以高等学校为例

Budget Performance Evaluation of Administrative Institutions Based on BSC——Case Study of Institutions of Higher Education

预算管理是行政事业单位财务管理的核心内容,做好预算管理工作的关键就是要建立起一套科学合理、操作性强的预算绩效评价体系。本文以高等学校为例,对我国行政事业单位预算绩效评价方法进行研究,将平衡计分卡的思想运用到预算绩效评价体系的构建中去,以期对提高我国行政事业单位的预算管理水平产生实践意义。

Budget management is the core content of financial management in administrative institutions. The key to budget management is to establish a scientific and feasible budget performance evaluation system. Based on the case study of institutions of higher education, the article studied the budget performance evaluation methods of administrative institutions in China, and applied the thought of balanced score eard（BSC） to the construction of budget performance evaluation system to improve budget management level in practice.