新升格本科院校绩效预算评价体系的构建

On the Construction of Performance Budget Appraisal System in Undergraduate Colleges

分析了新升格院校财务的特点与面临的问题,提出在新升格本科院校中使用平衡计分卡评价绩效预算必要性与可行性,并构建三个层次的指标体系,使之形成一个完整的绩效预算评价体系,同时提出考评结果能否被有效利用,关系到预算管理的成败。

This paper analyses the characteristics of newly-upgraded colleges with financial problems faced in undergraduate colleges and put forward newly-upgraded use the balanced scorecard flat necessity and feasibility evaluation of performance budgeting,and constructs the three levels of index system,linked together,layers of decomposition,formed a complete performance budgeting evaluation system,j finally proposed to the performance budgeting evaluation results shall be used is to guarantee the performance budgeting expected guarantee.