高职院校财政专项资金绩效评价的实证研究——以Q学校专项资金绩效评价为例  

An Empirical Study on the Performance Evaluation of Financial Special Funds in Higher Vocational Colleges——Taking the Special Fund Performance Evaluation of Q school as an Example

作　　者：朱丽敏[1] 吕向钧 ZHU Li-min;LV Xiang-jun(Finance Department,Qingdao Technical College,Qingdao,Shandong 266555,China)

机构地区：[1]青岛职业技术学院财务处,山东青岛266555

出　　处：《青岛职业技术学院学报》2020年第3期61-66,共6页Journal of Qingdao Technical College

基　　金：山东省教育会计学会课题(SDJK2016158)。

摘　　要：以《财政支出绩效评价管理暂行办法》为依据,系统分析了目前高职院校专项资金绩效评价现状和存在的问题。以Q高职院校财政专项资金进行绩效评价为例,尝试制定了符合目前资金管理要求的高职院校专项资金绩效评价指标及评价流程,提出了完善和提升高职院校专项资金绩效评价的对策,对促进高职院校专项资金管理,提高专项资金使用效益具有现实指导意义。Based on the Interim Measures for the Performance Evaluation Management of Financial Expenditure,this paper systematically analyzes the current situation and existing problems of performance evaluation of special funds in higher vocational colleges.Taking Q school financial special fund performance evaluation as an example,this paper tries to establish the performance evaluation index and evaluation process of special funds in higher vocational colleges in line with the current fund management requirements,and puts forward countermeasures to improve the performance evaluation of special funds in higher vocational colleges which is of great and practical significance for promoting the special fund management of higher vocational colleges and improving the effectiveness of the use of special funds.

关 键 词：高职院校 专项资金 绩效评价 

分 类 号：G717.5[文化科学—职业技术教育学]