高校内部预算支出绩效评价指标体系的构建

Construction and study on the index system of performance evaluation of internal budget expenditure in universities

实行预算支出绩效评价是市场经济条件下高校合理配置资源的客观需要,也是强化增收节支效果,杜绝无效与浪费,提高财务管理水平,推动高校各项事业可持续发展的必然要求。文章结合高校实际,设计了切实合理、简便易行的高校内部预算支出绩效评价指标体系,对合理配置教育资源,提高资金使用效益进行了开创性的尝试。

To impelement the performance of evaluation of budget expenditures is not only an objective need for allocating the resources of the universities in the marketing economy,but also a necessary requirment for strengthing the effect of increasing the income and cutting down the expenditure,precluding inefficiacy or waste,improving the standard of financial management,and putting forward the sustainable development of all the educational undertaking.This paper,combining with the practice of universities,designes a practical and convenient index system for the performance of evaluation of budget expenditures at colleges and universities.It is a creative attempt for allocating the educational resources and improving the efficiency of the use of funds.