摘要
起源于美国的预算绩效管理在实践中取得积极成效后,被世界各国学习和借鉴。预算绩效管理进入我国后,高校在国家政策引导下不断推进和深入开展。文章以全面实施预算绩效管理文件为指导,从全方位、全过程、全覆盖角度出发,综合考虑投入和产出,从预算绩效管理流程、人才培养、科学研究、社会服务、文化传承与创新及国际交流合作等六个维度构建了绩效评价综合指标体系,以N高校为例进行实证研究,并提出相关对策建议。
After achieving positive results in practice,budget performance management originating from the United States has been learned from and borrowed by countries around the world.Since its introduction into China,budget performance management was first implemented in public service departments.Later,under the guidance of national policies,universities have also continuously promoted and carried out in-depth work in this regard.Guided by the documents on the comprehensive implementation of budget performance management,this article starts from the perspectives of all-round,whole-process,and full-coverage,comprehensively considering input and output.A comprehensive performance evaluation index system is constructed from six dimensions:budget performance management process,talent cultivation,scientific research,social services,cultural inheritance and innovation,and international exchange and cooperation.An empirical study is carried out with N University as an example,and relevant suggestions are finally put forward.
作者
戴咏梅
邰源
冯晴
DAI Yong-mei;TAI Yuan;FENG Qing(Department of Finance,Nanjing University,Nanjing 210023,China)
出处
《北方民族大学学报(哲学社会科学版)》
北大核心
2025年第2期150-158,共9页
Journal of North Minzu University(Philosophy and Social Science)
基金
中国教育会计学会2023年重点研究课题“落实教育、科技、人才‘三位一体’战略部署构建高校全面预算绩效管理评价体系——以N高校为例”(JYKJ2023-003ZD)
江苏省教育会计学会2024年重点研究课题“新质生产力视域下高校预算绩效管理评价体系构建与应用研究——以N高校为例”(2024ZD1001)。
关键词
高校
全面预算绩效管理
绩效评价
Universities
Comprehensive Budget Performance Management
Performance Evaluation
