高等学校绩效预算管理模式的评价

随着高校办学规模迅速扩大，高校教育经费紧缺、资金利用效率不高的状况日益突出。传统的高校预算已越来越不能适应时代发展的要求，如何解决这一矛盾成为高校急需解决的问题。文章通过对高校传统预算的分析，提出把目标管理、部门预算和绩效评价有机结合在一起，形成以目标为指引、预算为主线、部门为基础、绩效为核心的绩效预算管理模式，从而解决资金利用效益不高的难题，并就如何建立评价体系提出了看法。

Evaluation on Management of Performance Budget Model in Colleges

With the rapid expansion of college enrollment, the problems such as the shortage of education funds and inefficiency in using those funds become increasingly prominent and serious. Obviously the traditional college budget mode fails to meet the ever-growing demands of modem development, so how to solve this contradiction has tumed out to be an urgent issue for a college. Based on the analysis of the traditional budget mode, this paper firstly advances that management by objectives, department budget and performance assessment are to be linked together, then it puts forwards an acceptable management model of performance budget by taking objectives as guide, budget as main thread, department as foundation and performance as core to help solve such problems mentioned above, and finally it brings forward some advice on how to establish a favorable performance indicator system in college.