摘要
专项经费是高校各类项目顺利开展的重要保障,对高校的发展及综合能力的提升有着至关重要的作用。近年来,我国高校教育事业在迅速发展的同时,高校专项经费也得到较快增长,而在专项经费绩效管理过程中高校存在诸多不足,影响了专项经费的使用效率,降低了专项经费的使用价值,因此高校在专项经费绩效管理过程中,应致力于构建科学、合理的专项经费绩效评价指标体系,尝试为学校的专项经费绩效管理提供一个较为全面、系统、科学的依据,以便能够对学校专项经费的投入、使用进行科学的参考,提高专项经费的使用效率。
Special fund is the important guarantee for all kinds of project carried out smoothly,and comprehen-sive ability of ascension to the development of colleges and universities have a vital role.In recent years,Chi-na′s rapid development of education of colleges and universities in career at the same time,the special fund of colleges and universities have been rapidly growth,the special fund in the process of performance management in colleges and universities has many deficiencies,affecting the efficiency of the use of special fund,reduce the use of special fund value,special fund in the process of performance management in colleges and universi-ties,therefore,must strengthen management.How to build a scientific and reasonable performance evaluation system for the special fund,special fund for the school performance management provides a comprehensive, systemic and scientific basis,to the investment of special fund for schools,use scientific reference and improve the efficiency of the use of special fund,has become a problem to be solved.
出处
《江苏理工学院学报》
2014年第5期71-76,共6页
Journal of Jiangsu University of Technology
基金
江苏省教育厅哲学社会科学基金项目"高校会计制度改革的路径选择--基于绩效改革视角"(项目编号:2013SJA630006)
关键词
高校
专项经费
绩效管理
指标体系
university
special fund
performance management
the indicator system