摘要
预算绩效评价在高校预算管理中发挥的作用越来越重要,但现阶段绩效评价体系还需要进一步完善。平衡计分卡为高校预算绩效评价体系提供了更好的思路,它从财务维度、顾客维度、内部经营流程维度、学习和成长维度对预算绩效进行全面衡量,有助于化解高校预算绩效评价理念欠缺、评价目标设定不够合理、评价指标体系不够完善、评价结果说服力不强、评价结果应用不充分等问题,进而加强高校预算管理,提高资金使用效益。
Budget performance evaluation plays an increasingly important role in the budget management of colleges and universities,but there are still some problems in the current performance evaluation system,which needs to be further improved.The balanced scorecard provides a better idea for the budget performance evaluation system of colleges and universities.It measures the budget performance comprehensively from the dimensions of finance,customer,internal business process,learning and growth.It will help to solve the problems,such as the lack of concept of budget performance evaluation,unreasonable setting of evaluation objectives,imperfect evaluation index system,the weak and inadequately applied evaluation results so as to strengthen the university budget management and improve the efficiency of the use of funds.
作者
许梦婷
Xu Mengting(Finance Department,Qilu Normal University,Jinan 250200,China)
出处
《齐鲁师范学院学报》
2024年第4期65-70,共6页
Journal of Qilu Normal University
关键词
平衡计分卡
高校
预算绩效评价体系
Balanced scorecard
Colleges and universities
Bu strengthen dget performance evaluation system
作者简介
许梦婷(1991-),女,山东日照人,会计师,研究方向:财务管理、预算绩效管理。
