基于平衡计分卡的A高校预算管理绩效评价  

A College Budget Management Performance Evaluation Based on the Balanced Scorecard

作　　者：史延玲[1] 

机构地区：[1]山东艺术学院财务处,山东济南250014

出　　处：《齐鲁师范学院学报》2013年第3期31-34,44,共5页Journal of Qilu Normal University

摘　　要：首先介绍了A高校发展状况,并探讨了国内外高校预算管理模式。然后利用平衡计分卡、层次分析法理论构建了A高校预算管理绩效评价体系,并结合历史数据进行了预算管理绩效评价与分析。最后对我国高等学校预算管理绩效评价提出了建议。First of all the author introduced the development of A college and discussed the domestic and foreign universities budget management mode. Then through the Balanced Scorecard theory of hierarchical integration method the author constructed A college budget management performance evaluation system, combining with the historical data for performance evaluation and analysis of budget management. Finally, the author suggested some proposals on China＇s Higher Education budget management evaluation.

关 键 词：高校预算管理 平衡计分卡 层次分析法 

分 类 号：G311[文化科学]