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随着政府财政体制的不断改革,部门预算、收支分类等制度也将进一步得到落实。而在财政体制改革的过程中,财会人员绩效评价指标体系并没有构建出来,只是一味的关注部分财政制度的落实,但是财会人员绩效评价指标体系的不完善将直接影响到财务管理工作的整体效率。本文通过阐述高校当前财会人员绩效评价对其财务管理工作的必要性以及构建财会人员绩效评价指标体系所要遵循的原则,进一步探讨在高校财会人员绩效评价指标体系当中存在的问题以及应当采取的对策,从理论上完善绩效评价指标体系的构建,从而指导高校财会人员绩效评价指标体系的构建。
With the continuous reform of the government’s financial system, the departmental budget, revenue and expenditure classification system will be further implemented. However, in the process of the reform of the financial system, the performance appraisal index system of financial personnel has not been constructed, but only blindly focused on the implementation of some financial systems. However, the incompleteness of the performance appraisal system of financial staff will directly affect the overall efficiency of financial management . This paper elaborates the necessity of the financial management work of the performance appraisal of current accountants in colleges and universities as well as the principles to be followed in establishing the performance appraisal index system of the accountants, and further discusses the existing problems in the appraisal index system of appraisement of accountants in colleges and universities and the countermeasures that should be taken, From theory to improve the performance evaluation index system, so as to guide the college accounting performance evaluation index system.