高职院校预算绩效评价研究——以常州高职院校为例

Research on Budget Performance Evaluation of Higher Vocational Colleges—Taking Changzhou Higher Vocational College as an Example

高职院校是我国高等院校的重要组成部分,随着办学规模的扩大和下拨经费的增加,加强高职院校预算绩效管理意义重大。文章运用平衡计分卡和关键绩效指标法,构建了客观公正的多维度高职院校绩效评价体系,并给出了具体的评价过程,以期为进一步加强高职院校预算绩效管理贡献力量。

Higher vocational colleges are an important part of higher education institutions in China.With the expansion of school running scale and the increase of allocated funds,it is of great significance to strengthen the budget performance management in higher vocational colleges.The balanced scorecard and key performance indicator method are used to,construct an objective and fair multi-dimensional performance evaluation system for higher vocational colleges,and a specific evaluation process is given as well,with a view to further strengthening the budget performance management in higher vocational colleges.