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随着高等教育经费的投入增加、规模扩大、科技成果转化等校企合作的增多,各项经费的使用效率也备受关注。本文通过引入平衡计分卡(BSC)理念构建了高校预算绩效评价体系,运用层次分析法进行分析得出绩效结果,并加以实证举例,旨在探索推进高校预算管理精细化、科学化发展的有效途径。
With the increase of investment in higher education, the expansion of the scale and the increase of cooperation between school and enterprise such as transformation of scientific and technological achievements, the efficiency of the use of various funds has also drawn great attention. This paper constructs the budget performance appraisal system of colleges and universities through the introduction of the BSC concept. The analytic hierarchy process (AHP) method is used to analyze the performance results. Empirical examples are given to explore the feasibility of promoting the refinement and scientific development of university budget management. way.