高校财务预算绩效评价体系优化研究

Research on Optimization of Performance Evaluation System of University Financial Budget

随着高校的经费投入不断增加及其规模不断扩大,如何提升资金的使用绩效和加强财务预算绩效管理成为各高校关注的焦点。高校财务预算绩效评价作为绩效管理的核心内容之一,面临着存在认知偏差、执行力度不足、指标片面、体系建设滞后、制度不完善和组织结构薄弱等问题,因此,高校需要从理念认知、指标体系和制度组织等多维视角出发,全面推进高校财务预算绩效评价体系优化,促进高校财务预算管理水平稳步提升。

With the continuous increase of the funding input of universities and the continuous expansion of their scale,how to improve the performance of the use of funds and strengthen the management of financial budget performance has become the focus of attention of universities.As one of the core content of performance management,college financial budget performance evaluation is faced with problems such as cognitive deviation,insufficient implementation,one-sided indicators,lagging system construction,imperfect system,and weak organizational structure.Therefore,it is necessary for universities,starting from multi-dimensional perspectives of knowledge,indicator system and institutional organization,to comprehensively promote the optimization of the financial budget performance evaluation system of universities for a steady improvement of financial budget management in universities.