战略目标导向下高校预算绩效评价体系优化研究--以湖南省C高校为例

Research on the Optimization of College Budget Performance Evaluation System Oriented by Strategic Goals--Taking C University in Hunan Province as an Example

当前我国高校普遍沿用传统的预算管理模式,存在预算绩效评价流于形式的现象。本文以湖南省C高校作为研究对象,通过实地调查,借鉴战略地图和平衡计分卡,把C高校的战略目标分解成各个层面的具体目标,再根据学校的工作重点设计各个具体层面的预算绩效评价指标,最终为C高校构建了一套战略目标导向下的预算绩效评价体系。旨在为高校构建预算绩效评价体系提供一定参考。

At present,domestic colleges and universities generally adopt the traditional budget management model,which makes the budget performance evaluation a mere formality.This paper takes C university in Hunan Province as the research object,through field investigation,drawing on the strategic map and the balanced scorecard,the strategic goals of C university are broken down into specific goals at each level,and then the budget performance evaluation indexes of each specific level are designed according to the school’s work focus.Finally,a strategic goal-oriented budget performance evaluation system for C university is established,which aims to provide reference for the construction of budget performance evaluation system in colleges and universities.