首页|高校财务全过程预算绩效评价实施的对策

高校财务全过程预算绩效评价实施的对策

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高等学校的资金投入不断扩大,资金来源呈现多元化态势,如何评价高校预算资金管理,能否实现战略发展目标、降低资金的使用成本、规避财务风险、优化资源配置、实现可持续化发展,成为高校预算管理的重要内容.按照党中央、国务院对预算绩效管理的部署安排,要求预算绩效管理体系覆盖预算的全过程、全方位,对预算绩效评价指标、评价标准、评价结果应用等方面都有了更高的要求.应在解决问题的基础上建立评价实施对策,完善高校全过程预算绩效评价体系.
Countermeasures to Implement the Performance Evaluation of the Whole Process Budget in College Finance
The capital investment of colleges and universities continues to expand,and the sources of capital show a diversified trend.How to evaluate the budget capital management of colleges and universities,whether it can achieve the strategic development goals,reduce the use cost of funds,avoid financial risks,optimize the allocation of resources,and achieve sustainable development have become an important part of the budget management in colleges and universities.In accordance with the deployment arrangements of the Party Central Committee and The State Council for budget performance management,the budget performance management system is required to cover the whole process and all-round aspects of the budget,and there are higher requirements for budget performance evaluation indicators,evaluation standards,and evaluation results.On the basis of solving the problems,we should establish the evaluation and implementation countermeasures and perfect the whole process budget performance evaluation system of colleges and universities.

college financewhole process budgetperformance evaluation

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哈尔滨师范大学,黑龙江 哈尔滨 150001

高校财务 全过程预算 绩效评价

2024

黑河学院学报
黑河学院

黑河学院学报

影响因子:0.169
ISSN:1674-9499
年,卷(期):2024.15(9)