战略管理在高校预算绩效评价中的应用研究  

Application research of strategic management in the performance evaluation of university budgets

作　　者：吕海蓉[1] 张海平[1] 

机构地区：[1]南京邮电大学财务处,江苏南京210046

出　　处：《南京邮电大学学报（社会科学版）》2011年第4期100-103,共4页Journal of Nanjing University of Posts and Telecommunications(Social Science Edition)

基　　金：江苏省教育厅高校哲学社会科学研究财务专项"引入绩效评价的高校预决算方法研究"(2010SJA630008)

摘　　要：在我国,战略管理通常被用于企业单位,但很少被高校所应用,然而战略管理对高校的发展有着重要意义。基于战略管理的预算绩效评价指标体系,将高校的长期战略目标转化为短期预算目标,通过预算编制,将其量化为预算年度的预算目标,并对预算执行结果进行评价,修正预算计划,提高资源配置效益。Strategic management is often used in enterprises in China,but rarely applied by colleges and universities;however,strategic management has an important significance for the development of colleges and universities.The index system of the budget performance evaluation based on strategic management transforms the long-term strategic object into the short-term budget object,quantifies the budget object through budget preparation,evaluates the budget execution result,and amends the budget plan,so as to improve the efficiency of resource allocation.

关 键 词：战略 高校 预算 绩效评价 

分 类 号：G475[文化科学—教育学]