我国高校绩效导向预算发展策略

Performance-Orientated Budgeting Strategy in China's Colleges and Universities

根据绩效导向预算理论和实践结果,我国高校绩效导向预算在主体、目的、过程、适用范围、计量内容、核算方法等方面还存在值得探讨的空间。在高校内部管理中为提高资金使用的经济性、效率和有效性,应将高校预算项目分为稳定支持预算项目及竞争性预算项目,二者都需要计量投入信息,而竞争性预算项目更需要计量成果、产量和过程信息,各预算项目信息都需要通过"子会计主体分项核算"方法进行归集。高校可以通过环境建设层面和执行层面的工作,实现绩效导向预算。

According to the theory and practice of performance-oriented budgeting,the aspects,such as the subject,aims,process,domain,content,and accounting method,should be discussed. In order to improve the economical efficiency and effectiveness of capital using,schools should divide the budget into two categories： stably supporting projects and competitive projects. Both of them require the information of investment but the competitive project requires accounting result,product,and process information. All information needs to be collected through ＂the sub-item accounting of sub-accounting-subject＂. The performance-oriented budgeting can be realized through environmental construction and operation.