绩效预算导向下的高校财务管理研究

Financial Management Control of University Under the Performance Budget Orientation

随着社会的发展,学校规模也在不断扩大,大学的办学形式呈现出多样化的态势,对财务管理提出了更高的要求。绩效预算对加强高校财务管理和绩效评估起着重要的作用,是保障大学优化资源配置,最大限度地保护成本效益的分配,促进高校健康和快速发展的内在要求。

With the development of society, school size is also expanding. Running school forms of our colleges and universities show a variety of situations, which ask for higher requirement of financial management. The performance budget is important for strengthening university financial management and performance evaluation are to protect the university to optimize the allocation of resources, protection of maximizing cost-effectiveness, and promote the inherent requirements of the healthy and rapid development of the university.