基于预算管理的高校资金使用绩效评价

预算管理无论对企业、事业单位都具有重要作用。西方发达国家在高校资金的预算管理及绩效评价方面有一套较完善的体系。我国高校的资金管理中尚存在较多问题,在较多方面有改进的需要。本文立足我国高校预算管理的发展现状,以预算管理为主线,在此基础上论述构建资金使用绩效评价体系。

Performance Evaluation of the Use of Funds Based on the Budget Management in Institutions of Higher Learning

Budget management is important for both the enterprises and institutions.Western developed countries have the comparatively perfect system for the capital budget management and performance evaluation in institutions of higher learning.China's colleges and universities are still existing problems in fund management which need to be improved.In this paper,the author try to build performance evaluation system of the use of funds based on the development actuality and the main line of budget management.