区域一体化战略下财务引领高校绩效管理研究

Research on Financial Leading Performance Management in Colleges and Universities from the Perspective of Regional Integration

绩效管理已成为高校优化内部治理、提升办学能力的重要手段。高校应在“客户价值理论”指导下,充分发挥财务对绩效管理的引领功能,加快构建融合价值创造、评估、分配、成长于一体的绩效管理体系,按照“两方、三段、四维”的方式,分层次设计绩效管理指标。具体从前端的前瞻预估与设计、中端的项目评估与调整、后端的结果综合评价及应用、信息化管理工具的支持四个方面入手,实现财务引领下的绩效管理优化。

Performance management has become an important means to optimize the internal governance in colleges and universities and enhance the ability of running a university.Under the guidance of"customer value theory",colleges and universities should give full play to the leading function of finance in performance management,accelerate the construction of a performance management system integrating value creation,evaluation,distribution and growth,and design performance management indicators hierarchically in accordance with the mode of"two subjects,three stages and four dimensions".The paper explores how to achieve finance-guided performance management optimization from the front-end forward-looking estimation and design,the middle-end project evaluation and adjustment,the back-end comprehensive evaluation and application of the results and the support of information management tools.