高校绩效预算管理模式研究

Model of College Performance Budget Management

针对传统高校预算管理模式的局限性 ,提出了“用钱效益”概念和纵横结合的“权力分享”模式 ,把目标管理、部门预算和绩效评价有机结合在一起 ,形成以目标为指引 ,预算为主线 ,部门为基础 ,项目为单元 ,绩效为核心的绩效预算管理模式。

Focusing on the limitation of the traditional budget management model in college, the “money-efficiency” and “authority-share” idea is proposed which combine the strategy management, the department budget and the performance assessment together. Therefore, a new performance budget management model is formed based on the following rules, strategy for direction, budget for main line, department for basis, project for unit, performance as the core. In addition, the environments and institutions needed for operating the new performance budget management model are analyzed.