学院财务预算管理绩效考评体系的构建——基于校院两级管理模式  

Construction of Financial Budget Management Performance Evaluation System at Schools——Based on the Two-Level Management Mode

作　　者：周清明 蒋维 ZHOU Qing-ming;JIANG Wei(Hunan University of Technology and Economics,Zhuzhou 412007)

机构地区：[1]湖南工业大学经贸学院

出　　处：《财务与金融》2018年第4期64-68,共5页Accounting and Finance

基　　金：湖南省教育厅科技处立项<现代大学制度下高校经费预算管理总体改革研究>(15C0437)的阶段性成果

摘　　要：文章以高校学院财务预算管理为突破口,在系统阐述高校财务预算管理存在问题的基础上,依照企业全面预算管理理论、校院两级管理制度的指引,深入分析高校学院财务预算管理绩效考评的影响因素,借助SPSS、KPI等工具,构建运行科学、操作方便的学院财务预算管理绩效考评体系,以期有效指导校院两级管理实践。This paper takes financial budget management of colleges and universities as the breakthrough point, bases on the existing problems of university＇s financial budget management, guided by the enterprise comprehensive budget management theory and the management system of the two level at schools and colleges, in-depth analyzes the influence factors of financial budget management performance evaluation at colleges and universities, with the aid of SPSS, KPI and other tools, tries to build scientific and convenient operation of financial budget management performance evaluation system at colleges, and aims to effectively guide the two-level management practices at colleges and universities.

关 键 词：学院财务预算管理 绩效考评体系 全面预算管理 SPSS17.0 KPI 

分 类 号：F231[经济管理—会计学]