“双高计划”背景下高职院校预算绩效评价体系研究  

Research on Budget Performance Evaluation System of Higher Vocational Colleges under the Background of“Double High Plan”

作　　者：刘羽平[1] 陈怡伶 LIU Yu-ping;CHEN Yi-ling(Hunan Biological and Electromechanical Polytechinc)

机构地区：[1]湖南生物机电职业技术学院

出　　处：《当代会计》2023年第8期1-3,共3页Contemporary Accounting

基　　金：湖南省教育会计学会2022年一类课题“‘双高计划’背景下高职院校预算绩效评价体系研究”(课题编号:22KJ01)。

摘　　要：“双高计划”是我国集中力量推动高职教育改革发展、打造高职教育质量品牌、全面提高高职教育人才培养水平的重要措施。针对“双高计划”背景下高职院校预算绩效进行有效评价,是提高高职院校整体管理水平和资金使用效率的关键。分析了“双高计划”背景下高职院校绩效评价存在的问题,在专家调查的基础上,选取了4个一级指标和24个二级具体评价指标,运用AHP-模糊综合评价法,通过总排序得出各指标的重要程度,构建出“双高计划”背景下高职院校预算绩效评价体系。The‘Double High Plan’is a significant initiative in China aimed at concentrating efforts to promote reform and development in higher vocational education,establishing a high-quality brand for vocational education,and comprehensively enhancing the level of talent cultivation in this field.Effectively evaluating the budget performance of higher vocational colleges under the background of the‘Double High Plan’is the key to improving the overall management level and the efficiency of fund utilization in these colleges.This paper analyzes the problems existing in the performance evaluation of vocational colleges under the background of the‘Double High Plan’,and selects four primary indicators and twenty-four secondary specific evaluation indicators on the basis of expert survey,then uses the AHP-fuzzy comprehensive evaluation method to obtain the importance of each index through the total ranking,thereby constructs a budget performance evaluation system for higher vocational colleges under the background of the‘Double High Plan’.

关 键 词：预算绩效评价 高职院校 “双高计划” AHP-模糊综合评价法 

分 类 号：G647.5[文化科学—高等教育学]