地方高校绩效预算管理实践与指标体系设计

The Practice of Performance Budget Management and the Design of the Index System in Local Colleges and Universities

本文在分析地方高校绩效预算管理现状及其绩效预算管理困境成因的基础上,对地方高校绩效预算管理的改革路径做了一些探讨,并初步构建了适用于较为系统和全面的地方高校预算管理绩效评价指标体系。

Abstract On the basis of analyzing the current situation and causes of the budget performance management in local colleges and universities,this paper has made some discussions on the reform path of the performance budget management,and initially constructed a more systematic and comprehensive evaluation index system.