高校专项建设预算绩效自评体系构建研究  

Construction of Self-Evaluation System of University Special Construction Budget Performance

作　　者：孙睿轩[1] SUN Rui-xuan(Finance Office,Nanjing Vocational Institute of Railway Technology,Nanjing 210031,Jiangsu,China)

机构地区：[1]南京铁道职业技术学院财务处,江苏南京210031

出　　处：《江苏经贸职业技术学院学报》2023年第6期47-51,共5页Journal of Jiangsu Institute of Commerce

基　　金：2019年度江苏省高校哲学社会科学研究财务管理专项课题“基于高水平高职院校建设背景下的预算绩效评价体系构建研究”(2019SJB963)。

摘　　要：以高校专项建设预算绩效评价为研究对象,根据全方位、全过程、全覆盖的预算管理要求,结合国家对项目绩效自评体系构建的指导建议,尝试建立一套以预算为主线,涵盖战略管理、成本管理、预算管理、绩效分析的全过程、全方位、全覆盖的专项预算绩效自评体系框架,旨在解决高校内涵建设需求与资金供给能力不匹配等共性问题,提高资金配置效益。Taking university special construction budget performance evaluation as the research object,this paper attempts to establish a set of special budget performance self-evaluation system framework covering the whole process of strategic management,cost management,budget management and performance analysis in accordance with the comprehensive,whole-process and full-coverage budget management requirements and the national guidance and suggestions on the construction of project performance self-evaluation system.The purpose is to solve the common problems such as the mismatch between the demand of connotation construction and the ability of fund supply,and improve the efficiency of fund allocation.

关 键 词：预算绩效 评价指标 预算管理 

分 类 号：G475[文化科学—教育学]