集中化战略导向下地方高校预算绩效评价指标体系研究  

On Budget Performance Evaluation Index System of Local Colleges Based on Focused Strategy

作　　者：黄阳[1] 朱烽美[2] 张芸[2] 

机构地区：[1]绍兴文理学院经济与管理学院,浙江绍兴312000 [2]绍兴文理学院财务处,浙江绍兴312000

出　　处：《绍兴文理学院学报》2013年第9期61-66,共6页Journal of Shaoxing University

基　　金：绍兴市教育科学2013年规划课题.(绍市教科规办[2012]5号)

摘　　要：随着大众化教育的跨越式发展,我国地方高校迎来了良好的发展机遇,但也面临着严峻挑战.如何解决资源稀缺与竞争优势提升的矛盾是地方高校急需解决的关键问题.文章将波特竞争战略理论应用于高校预算管理,构建了基于集中化战略的地方高校预算绩效评价体系,有助于优化地方高校资源配置和提高地方高校核心竞争力.With the rapid development of mass education,local colleges in China usher in the good development opportunity together with grim challenges.How to solve the contradiction of the scarcity of resources and the promotion of competitive advantage is a key and urgent problem facing local colleges.This paper introduces Potter＇ s competitive strategy theory into the university budget management,trying to build a budget performance evaluation system of local colleges based on focused strategy.This study helps optimize the allocation of resources,thus improving the core competitiveness of local colleges.

关 键 词：集中化战略 地方高校 绩效预算 绩效评价指标 

分 类 号：F235.1[经济管理—会计学]