校院二级管理模式下学院财务预算绩效评价

Financial Budget Performance Evaluation of Colleges in the College-University Financial Management Mode

高等教育规模的不断扩大引致高校内涵式发展改革不断深化,为满足高校内涵式发展要求,校院二级管理模式愈发得到重视。因此,高校应构建科学合理的财务预算管理体系,充分发挥二级学院自主办学能力,积极优化高校内部资源配置。通过分析高校学院财务预算管理存在的问题,设计出基于校院二级管理模式下高校财务预算绩效评价指标体系,提出树立学院财务预算管理理念、理清预算投入、完善学院财务预算绩效指标评价体系、建立科学的内部控制机制、构建财务预算绩效信息化平台等改进建议。

The continuous expansion of the scale of higher education has led to the deepening of the connotative development and reform of colleges and universities.To satisfy the connotative development of colleges and universities,the secondary management mode of colleges and universities has been paid more and more attention.Therefore,colleges and universities should construct a scientific and reasonable financial budget management system,give full play to the independent running ability of secondary colleges and actively optimize the allocation of internal resources in colleges and universities.By analyzing the problems in the financial budget management of colleges and universities in China,this paper designs the performance evaluation index system of the financial budget of colleges and universities based on the secondary management mode of colleges and universities and puts forward some suggestions for improvement,such as establishing the college financial budget management concept,clarifying budget input,improving the college financial budget performance index evaluation system,establishing a scientific internal control mechanism,and building an information platform for financial budget performance.