高校整体支出绩效评价初探  

The Study on Overall Expenditure Performance Evaluation in Colleges and Universities

作　　者：管耘 吕亮[2] GUAN Yun;LV Liang(Department of Finance,University of Science and Technology Beijing,Beijing 100083,China;Department of Finance,Central China Normal University,Wuhan 430079,China)

机构地区：[1]北京科技大学财务处,北京100083 [2]华中师范大学财务处,武汉430079

出　　处：《北京科技大学学报（社会科学版）》2023年第6期774-780,共7页Journal of University of Science and Technology Beijing(Social Sciences Edition)

摘　　要：自高校全面实施预算绩效管理以来,项目支出绩效管理不论制度设计还是实践操作均已迈入规范化和科学化道路,但整体支出方面,还没有实施成熟的、体系化的预算绩效管理。目前,高校开展整体支出绩效评价工作有效的理论指导不足,可参考的实践经验较少。文章从国内外整体支出绩效评价现状入手分析,对建立高校整体支出绩效评价体系进行了探索,并以指导实践为目标梳理了有效开展整体支出绩效管理工作的路径。Since the full implementation of budget performance management in colleges and universities,the performance management of project expenditures,whether in terms of system design or practical operation,has stepped into the path of standardization and scientification.However,in terms of overall expenditures,there has not yet been the implementation of a mature and systematic budget performance management.At present,there is a lack of theory and referable practical experience to guide colleges and universities to carry out overall expenditure performance evaluation.This paper analyses the current situation of overall expenditure performance evaluation at home and abroad,explores the establishment of overall expenditure performance evaluation system in colleges and universities,and combs how to effectively carry out overall expenditure performance management path with the goal of guiding the practice.

关 键 词：高校 整体支出 绩效评价 

分 类 号：G647.5[文化科学—高等教育学]