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在我国高校连年扩招的情况下,高校的资金来源渠道与使用情况远远复杂于以前。为了满足现实需要高等学校以预算绩效评价为引导和监督机制,以促进学校决策的科学化,资金使用的效率化,使教育教学教育资源得以最大的优化配置,从而保障学校的良性扩张与运行。但是,由于我国过去高校绩效评价等不到重视,所以普遍存在绩效预算编制没有科学依据,无法与现实相吻合、在绩效预算执行时长官意识严重缺乏有效的执行力、再有绩效预算评价体系构建不完善,导致绩效考评流于形式。为此,本文拟从高校长足发展的刚性需求的内部动因和国家政策推动的外部动因着手,通过高校预算绩效考评相关理论研究的缺失和实践经验的不足等原因分析的基础上,提出高校预算绩效评价系统的创新性构建的具体方法与内容。
In recent years, college enrollment expansion in China, the sources of funds and the use of colleges and universities is far more complex than in the past. In order to meet the reality, colleges and universities rely on the budget performance evaluation as the guidance and supervision mechanism to promote the scientific decision-making in schools and the efficiency of capital utilization so as to maximize the optimal allocation of resources for education, teaching and education so that the healthy expansion and operation of schools can be guaranteed. However, due to the neglect of past performance appraisal of colleges and universities in our country, there is no scientific basis for performance budgeting in general, which is not consistent with the reality. In the performance budget execution, there is a serious lack of effective execution of executive consciousness, and then the construction of performance appraisal system Imperfect, resulting in mere formality of performance appraisal. Therefore, based on the analysis of the internal motivation of rigid demand in universities and the external motivation promoted by national policies, this paper proposes the budget performance of colleges and universities based on the analysis of the lack of theoretical research on the university budget performance appraisal and the lack of practical experience. The specific method and content of evaluating system’s innovative construction.