基于组织结构的高校绩效预算考评体系构建  

Construction of Performance Budget Appraisal System at Colleges and Universities Based on Organizational Structure

作　　者：王冬[1] 

机构地区：[1]无锡商业职业技术学院

出　　处：《财务与金融》2011年第6期78-80,84,共4页Accounting and Finance

基　　金：无锡商业职业技术学院院级课题"在我院建立结果导向型预算管理体系的探索与研究"阶段性研究成果;课题编号:SYKJ11B04

摘　　要：针对当前高校绩效预算管理研究中存在的考评责任主体不明确问题,论文试以高校组织结构为平台,以构建一个闭环的高校预算绩效考评体系为目标,分别从建立高校绩效预算评价体系,构建高校绩效预算考评指标,制定与考评结果相配套的促进机制三个方面对基于组织结构的高校绩效预算考评体系进行了研究。The existing research about budget management for the current college performance evaluation is not clear, this paper tries to build a closed-loop performance appraisal system for the colleges and universities target budget based on col- leges and universities＇ organizational structure, respectively from the establishment of university evaluation system of performance budgeting, building colleges and universities performance indicators of budget evaluation, developing and evaluating mechanisms to promote the results matched to the organizational structure of colleges and universities based on performance appraisal system budget.

关 键 词：组织结构 绩效预算 考评体系 

分 类 号：F23[经济管理—会计学]