基于绩效评价体系的高等院校财务预算研究-学位论文.docVIP

基于绩效评价体系的高等院校财务预算研究 PAGE  PAGE 43 基于绩效评价体系的高等院校财务预算研究 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 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 schools 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 o