基于预算管理绩效评价的高等学校资源优化配置研究——以山东省属Q高等学校为例  

Research on optimizing resource allocation in higher education institutions based on performance evaluation of budget management——taking Q University in Shandong Province as an example

作　　者：王丽梅[1] 于丙涛 冉宁宁 刘天真[1] WANG Li-mei;YU Bing-tao;RAN Ning-ning;LIU Tian-zhen(Financial Planning Ofice,Qingdao University of Science and Technology,Qingdao 266061,China)

机构地区：[1]青岛科技大学计划财务处,山东青岛266061

出　　处：《青岛科技大学学报（社会科学版）》2023年第3期54-60,共7页Journal of Qingdao University of Science and Technology(Social Sciences)

基　　金：山东省教育会计学会2022年度课题(sdjk2022042)。

摘　　要：以山东省属Q高等学校为例,结合高等学校预算管理绩效评价指标体系应用现状与高等学校的资源配置实际,对高等学校预算管理绩效评价指标体系进行适当优化,并建立基于优化的预算管理绩效评价指标体系的高等学校资源配置模型。尝试将预算管理绩效评价结果用于高等学校内部资源配置,进而平衡高等学校间的资源配置,形成高等学校之间的有序竞争局面,最终促进高等教育的内涵式、可持续发展。Taking Q University in Shandong Province as a case study and integrating the current application of the performance evaluation indicator system for budget management in higher education with actual resource allocation in these institutions,this study aims to optimize the performance evaluation indicator system for higher education institutions budget management and establish a resource allocation model for higher education institutions based on this optimized system.This research aims to apply the findings of budget management performance evaluation in higher education institutions to allocate internal resources,thereby achieving a balanced distribution of resource among institutions.This will create an orderly competitive environment between institutions and ultimately promote the intrinsic and sustainable development of higher education.

关 键 词：预算管理 绩效评价 资源配置 高等学校 

分 类 号：G647[文化科学—高等教育学]