| 构建高校预算绩效评价机制的思考 |
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| 引用本文： | 龙力钢.构建高校预算绩效评价机制的思考[J].财务与金融,2020(2):51-53,60. |
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| 作者姓名： | 龙力钢 |
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| 作者单位： | 中南大学计财处 |
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| 摘 要： | 高校预算绩效评价机制,是高校预算绩效管理的重要制度安排。本文探讨构建高校预算绩效评价机制的思路:采取定性指标与定量指标相结合的方法,设计一套基本支出和项目支出绩效评价指标体系,建立以效果为导向、责任与激励相结合的高校预算绩效管理责任制度。
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| 关 键 词： | 高校 预算绩效 绩效评价 指标体系 责任与激励 |
Thoughts on the Construction of Budget Performance Evaluation Mechanism in Colleges and Universities |
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| LONG Li-gang.Thoughts on the Construction of Budget Performance Evaluation Mechanism in Colleges and Universities[J].Accounting and Finance,2020(2):51-53,60. |
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| Authors: | LONG Li-gang |
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| Institution: | (Department of Planning and Finance,Central South University,Changsha 410083) |
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| Abstract: | Evaluation mechanism of college budget performance is an important institutional arrangement for college budget performance management. This paper discusses the idea of constructing a college budget performance evaluation mechanism:adopting the method of combining qualitative and quantitative indicators, designing a set of basic expenditure and project expenditure performance evaluation index system, and establishing a college-based budget performance that is effect-oriented,combined with responsibility and incentives management responsibility system. |
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| Keywords: | Colleges and Universities Budget Performance Performance Evaluation Index System Responsibility and Incentives |
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