高校财政预算绩效评价体系研究  

Performance Evaluation System of University Financial Budget

作　　者：赵凌跃 刘斌 Zhao Lingyue;Liu Bin(Department of Finance,North China Institution of Aerospace Engineering,Langfang 065000,China)

机构地区：[1]北华航天工业学院财务处,河北廊坊065000

出　　处：《北华航天工业学院学报》2024年第4期27-30,共4页Journal of North China Institute of Aerospace Engineering

基　　金：北华航天工业学院青年基金项目(KY-2021-30)。

摘　　要：随着全面预算管理的图形,在高校中加强预算管理有利于促进项目经费的科学化、精细化管理,提高预算支出效率,提升预算管理水平,因此制定科学合理的绩效评价体系对做好跟踪、监督工作、提高资金分配效率至关重要。本文详细分析了高校财政预算绩效评价现状及存在的问题,引入平衡计分卡理论,从指标选择、评价体系构建、绩效结果应用、引入第三方评价、完善信息化水平等五个方面提出了高校财政预算绩效评价体系的构建,以期提高高校预算管理水平,提高资金使用效率和资金分配管理的科学性。With the overall budget management graphics,strengthening budget management in college is beneficial for scientific and precise control of project funds,and it improves the efficiency of budget expenditure and increases the level of budget management.So the development of a performance evaluation system is crucial for tracking and supervision work,thus improves the efficiency of fund allocation.This paper analyzes the current situation and existing problems of financial budget performance evaluation in colleges and universities,introduces the theory of balanced scorecard,and puts forward the construction of financial budget performance evaluation system from five aspects:index selection,evaluation system construction,application of performance results,introduction of thirdparty evaluation,and improvement of information level,so as to improve the level of budget management,use and allocate funds more efficiently.

关 键 词：高校财政预算 绩效评价 平衡计分卡 

分 类 号：G647[文化科学—高等教育学]