国外高校预算绩效评价研究的背景、现状与启示

The Research on Foreign University′s Budget Performance Evaluation:Background,Status and Revelation

预算绩效评价体系的建立与完善是高校预算管理工作的重要环节。从绩效指标用途拓展角度分析了国外高校预算绩效评价的背景,阐述了国外研究注重预算分配阶段绩效评价的现状,提出了我国未来的研究方向是绩效评价与高校预算管理的全面整合。

The establishment and improvement of budget performance evaluation is the important link for budget management work in universities. This paper analyses the background of foreign university＇s budget performance evaluation from the developing angle for performance indicator usage. Then it expounds the status in which the performance evaluation of the budget allocation state is paid attention to by foreign researches, presenting that the research direction in this aspect in China is the all- round integration of the performance evaluation and budget management.