基于绩效评价体系的高等院校财务预算研究作者：古彤贞摘要：随着国家经济模式的不断发展，国内财政领域内的各项措施也在紧锣密鼓的展开，并逐渐向信息化模式发展。而在高等院校财务预算的应用方面，也逐渐开始加入了绩效评价体系的具体应用。绩效评价体系的高等院校财务预算，可以合理保证高等院校的正常运作，使高校内的各类开支进行合理控制与分配。但是各个高校之间的发展模式不同，传统模式的财务预算与绩效评价体系的结合运用程度也各不相同，这也就造成了绩效评价的决算与财务的预算脱节，这给高等院校的统一规划带来了很大的不便。因此，需要高等院校针对学校自身的财务预算进行绩效评价，努力提高自身高校的整体预算管理水平。这不仅是对教育工作的决策的肯定，还是针对高等院校自身进行办学实践的一次改进。本文通过对四川高等院校的分析与调查，发现本文构建的基于绩效评价体系的高等院校财务预算体系具备一定的可操作性，对于国内其他高等院校执行绩效评价工作也具备一定的参考价值，可以帮助高等院校提高财务预算管理水平。关键字：绩效评价体系；高等院校；财务预算AbstractWiththecontinuousdevelopmentofthenationaleconomymode,withinthefieldofdomesticfinancialmeasuresalsointensestartandgraduallytothedevelopmentoftheinformationmodel.Theuniversitiesfinancialbudget,graduallystartaddingthespecificapplicationoftheperformanceevaluationsystem.Theuniversitiesfinancialbudgetoftheperformanceevaluationsystem,itisreasonabletoensurethenormalfunctioningoftheinstitutionsofhigherlearning,reasonablecontrolanddistributionofvarioustypesofexpenditurewithinthecollege.Butadifferentmodelofdevelopmentbetweenthevariouscollegesanduniversities,thetraditionalmodeloffinancialbudgetandtheuseofacombinationofthedegreeoftheperformanceevaluationsystemisalsodifferent,whichalsoresultedintheperformanceevaluationoftheaccountsandfinancialbudgetdisjointed,toinstitutionsofhigherlearningunifiedplanningtobringalotofinconvenience.Therefore,weneedinstitutionsofhigherlearningfortheschool'sownfinancialbudgetperformanceevaluation,andstrivetoimprovetheoveralllevelofbudgetmanagementoftheirownuniversities.Thisisnotonlyaffirmedthedecision-makingeducationwork,oranimprovededucationalpracticeforinstitutionsofhighereducationitself.Byanalysisandinvestigation,foundthattheperformance-basedevaluationsystembuiltinstitutionsofhigherlearninghaveacertaindegreeoffinancialbudgetsystemoperabilitySichuaninstitutionsofhighereducation,alsohaveacertainreferencevalueforotherinstitutionsofhigherlearningandtheimplementationofperformanceevaluation.canhelpcollegesanduniversitiestoimprovetheleveloffinancialbudgetmanagement.Keyword:performanceevaluationsystem;institutionsofhigherlearning;financialbudget目录1绪论..............................................................11.1研究背景与意义..................................................11.2研究内容........................................................11.3国内外研究综述..................................................21.3.1国内研究现状..................................................21.3.2国内研究现状..................................................31.4研究方法与措施..................................................41.4.1研究方法......................................................41.4.2研究的措施....................................................52.理论基础..........................................................52.1高等院校财务预算绩效理论........................................52.2高等院校财务预算绩效管理评价体系理论............................73、高等院...
