政府会计制度下高校中期预算绩效管理研究  

Research on the Performance Management of Mid-Term Budget in Universities Under the Government Accounting System

作　　者：陈琛 杨勇 CHEN Chen;YANG Yong(Finance Department,Fuyang Normal University,Fuyang Anhui 236000,China;Logistics Group,Fuyang Normal University,Fuyang Anhui 236000,China)

机构地区：[1]阜阳师范大学财务处,安徽阜阳236000 [2]阜阳师范大学后勤集团,安徽阜阳236000

出　　处：《铜陵学院学报》2023年第4期28-31,共4页Journal of Tongling University

基　　金：阜阳师范大学校级青年人才重点项目“中期视野下高校预算绩效管理研究”(rcxm202109);安徽省教育厅高校人文社会科学项目“碳中和背景下碳信息披露与企业绩效研究”(sk2021A0386)。

摘　　要：中期预算绩效评价是高校实施全面绩效管理的核心,对提升高校资源配置效率具有重要意义。政府会计制度的实施为高校中期预算绩效管理带来机遇,但仍然存在预算编制不科学、绩效评价体系不合理、监督机制不完善等问题。以政府会计制度改革为契机,从创新预算编制方法、加强预算执行控制、强化绩效评价结果应用等方面完善高校中期预算绩效管理。Mid-term budget performance evaluation is the core of implementing comprehensive performance management in uni-versities,which is of great significance to improve the efficiency of resource allocation in universities.The implementation of the government accounting system has brought opportunities for the performance management of the medium-term budget of universities,but there are still problems such as unscientific budget preparation,unreasonable performance evaluation system,and imperfect supervision mechanism.Taking the reform of the government accounting system as an opportunity,we should improve the medium-term budget performance management of universities from the aspects of innovating budget preparation methods,strengthening budget implementation control,and strengthening the application of performance evaluation results.

关 键 词：高校 政府会计制度 中期预算 预算绩效 

分 类 号：F233[经济管理—会计学]