基于绩效评价的高校预算管理研究

Study in Budgetary Management of Higher Educational Institutions Evaluated on Performance

预算管理是高校重要的管理控制手段,是确保高校战略目标实现的有力工具。针对高等学校预算管理的现状,提出了以绩效评价为基础来构建高校预算管理体系。该体系以绩效评价为指向,从设置绩效目标出发,围绕绩效目标进行预算的编制、执行、控制、分析,实现对预算管理的全面考核。

Budgetary management is an important control tool in the institutions of higher education and a powerful instrument to hit the strategic target.As regard the situation of budgetary management,the thesis budgetary management system in the institutions based on performance assessment.The system is oriented by performance appraisal.Starting from the designed performance objective,the author makes an all-round inspection of budgetary management ranging from formulation,implementation,control and analysis.