基于绩效评价的高校财务预算管理研究

Research on Financial Budget Management of Colleges and Universities Based on Performance Evaluation

高校预算管理绩效评价体系是一个有机整体,主要用于反映高校经费使用的效果和效益,便于评估高校的经费使用效率。本文主要是对预算及预算管理的绩效评价指标的研究,构建和评价Y大学的预算管理绩效评价指标体系。结合学校自身的发展目标,指出Y大学的经费预算及执行中的不足之处,并据此提出相应的完善建议。

The performance evaluation system of budget management in colleges and universities is an organic whole, which is mainly used to reflect the effects and benefits of the use of funds in colleges and universities, and to facilitate the evaluation of the efficiency of the use of funds. This paper is mainly to study the performance evaluation indicators of budget and budget management, and to construct and evaluate Y University's budget management performance evaluation index system. In combination with the university's own development goals, it points out the budget and implementation deficiencies of Y University, and proposes corresponding improvement suggestions accordingly.