摘要
预算绩效管理是一种借助财政资金的投入和使用来衡量项目产出绩效的全过程管理模式,其核心是要构建一套科学、合理的评价指标体系。文章对高校预算绩效管理中存在的问题做了归纳,提出了相关建议;对预算评价指标体系的研究进展做了展望,以期为评价指标体系的构建提供一些参考,改善“重资金投入、轻支出效果”的预算绩效管理现状,提高资金的使用效益。
Budget performance management is a whole-process management mode that uses the input and use of financial funds to measure the performance of project output.The core is to build a scientific and reasonable evaluation index system.The article summarizes the problems existing in the budget performance management of colleges and universities,and puts forward relevant suggestions;it makes an outlook on the research progress of the budget evaluation index system,to provide some reference for the construction of the evaluation index system,improve the current status of budget performance management of"emphasis on capital investment and light expenditure effect",and increase the use efficiency of funds.
作者
张雄斌
ZHANG Xiong-bin(Development Planning Office of Xi'an Polytechnic University,Xi'an 710048,China)
出处
《价值工程》
2020年第1期106-107,共2页
Value Engineering
关键词
预算管理
存在问题
绩效评价
指标体系
研究进展
budget management
existing problems
performance evaluation
index system
research progress
作者简介
张雄斌(1989-),男,甘肃白银人,硕士,工程师,研究方向为项目管理。
