古彤贞--基于绩效评价体系的高等院校财务预算研究[48p].doc

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Abstract With the continuous development of the national economy mode , within the field of domestic financial measures also intense start and gradually to the development of the information model . The universities financial budget , gradually start adding the specific application of the performance evaluation system . The universities financial budget of the performance evaluation system , it is reasonable to ensure the normal functioning of the institutions of higher learning , reasonable control and distribution of various types of expenditure within the college . But a different model of development between the various colleges and universities , the traditional model of financial budget and the use of a combination of the degree of the performance evaluation system is also different , which also resulted in the performance evaluation of the accounts and financial budget disjointed , to institutions of higher learning unified planning to bring a lot of inconvenience . Therefore , we need institutions of higher learning for the school's own financial budget performance evaluation, and strive to improve the overall level of budget management of their own universities . This is not only affirmed the decision-making education work , or an improved educational practice for institutions of higher education itself . By analysis and investigation , found that the performance-based evaluation system built institutions of higher learning have a certain degree of financial budget system operability Sichuan institutions of higher education , also have a certain reference value for other institutions of