高校新绩效预算管理研究

The Study of New Performance Budgeting Management at colleges and Universities

论文从我国高校预算历史发展变迁的角度,研究了我国高校实行绩效预算改革的必然性,对绩效预算的理论基础进行了剖析,为我国高校绩效预算管理改革提供了可行的方案。

This paper studies the necessity of implementing performance budget reform of colleges and universities in China, analyses the basic theory of performance budgeting, provides a feasible scheme for the reform of performance budget management at China＇s colleges and universities from the development history of colleges and universities budget.