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在政府绩效管理中,预算绩效管理占据着重要地位,是一种以指出结果为导向的预算管理模式。高效的预算绩效管理模式,必须要在高校的体制内部,建立科学有效的预算管理体系,学校根据公共财政效率的原则及其方法论,以绩效考核目标的设立、细则实施和动态评价反馈为基本环节的高等院校财务管理制度。本文通过探索以“效果导向”为基础的高等院校财政管理模式,提出增强我国高等院校资金使用效率的有效措施。
In the government performance management, budget performance management occupies an important position, which is a result-oriented budget management mode. Efficient budget performance management model, we must establish a scientific and effective budget management system within the institutions of higher learning, the school based on the principle of public finance efficiency and methodology, the establishment of performance appraisal objectives, the implementation of rules and feedback of dynamic assessment as the basic link Of institutions of higher learning financial management system. By exploring the financial management model of colleges and universities based on “effect orientation ”, this paper puts forward some effective measures to enhance the capital utilization efficiency of our country ’s colleges and universities.