Research on the Overall Budget Performance Evaluation of Universities
With the increasing investment in higher education in China,it is urgent to reduce inefficient and ineffective expenditures and optimize the budget expenditure structure through budget performance evaluation.The Ministry of Education's Jiao Cai[2019]No.6 document clearly states that"each unit is exploring the overall performance evaluation of the unit".However,so far,both the performance evaluation system documents that have been released and the budget performance evaluation carried out by universities are aimed at project expenditure budget performance evaluation.Research and practice specifically targeting the overall budget performance evaluation are still in the initial and exploratory stage.This paper first outlines and reviews the relevant systems and practical status of budget performance evaluation in universities,pointing out the shortcomings and problems in current budget performance evaluation in universities;subsequently,consideration and suggestions were put forward to improve the overall budget performance evaluation of universities,in order to provide reference for universities to better carry out overall budget performance evaluation.
NETL
NSTL
万方数据
维普
