摘要
作为高校财务管理的重要组成部分,预算管理工作的科学性和规范性直接影响着财务资源的合理配置和使用效率。因此,构建一个基于预算管理的合理的财务绩效评价体系对提高高校的财务透明度、提升其管理效率具有重要意义。文章对基于预算管理的高校财务绩效评价体系的构建展开探讨,以期为高校管理者提供一种科学、实用的财务绩效评估工具,促进高校财务管理的专业化和规范化。
As an important part of financial management of colleges and universities,the budget management,due to its scientific and standardised nature,directly affects the rational allocation and efficiency of the financial resources.Therefore,it is of great significance to construct a reasonable financial performance evaluation system based on the budget management to improve the financial transparency and management efficiency of colleges and universities.This paper discusses the construction of financial performance evaluation system of colleges and universities based on the budget management,aiming at providing college and university managers with a scientific and practical financial performance evaluation tool,and promoting the specialisation and standar disation of financial management in colleges and universities.
作者
张莉莉
ZHANG Lili(Huaiyin Institute of Technology,Huai'an 223001,China)
出处
《商业观察》
2024年第19期103-106,共4页
BUSINESS OBSERVATION
关键词
高校财务管理
预算管理
财务绩效评价
管理效率
college and university financial management
budget management
financial performance evaluation
management efficiency
作者简介
张莉莉(1972-),女,高级会计师,研究方向:财务绩效、内控管理。
