建立有效的高校绩效预算管理模式研究

Research on Establishing an Effective Performance Budget Management Mode in Higher Institutions

随着国家对预算管理方面的重视,近几年广大研究者都把绩效预算作为管理预算的新思路,国家在新的预算法中,也明确提出要实行绩效预算。但对其形式和结构并没有明确指示。高等教育体系由于体制特殊,如何建立适合自身预算结构的高校的绩效预算管理模式,将是我们在预算管理中面临的新问题。

Budget management has become the concern of China,so the majority of researchers in recent years developed new ideas of taking the performance budget as the center of budget management. At the same time,the implementation of performance budget has been requested in the new budget law,but there is no clear indication of its form and structure. Due to the special system of the higher education,how to establish the budget management mode which is suitable for our own budget structure will be the new problem we＇ll face in the budget management.