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随着我国社会主义市场经济体制的不断完善,我国高等教育体制的改革步伐也在不断向前迈进,各大高校在不同领域均取得了较为显著的成绩。但是由于资金的短缺以及管理水平的低下,严重阻碍了高校的发展。作为高校一种重要的控制管理方法,预算管理是高校实现各种战略目标的有效手段。文章以高校预算管理为研究对象,从综合实力指标、运行绩效指标、发展潜力指标、偿债能力指标等四个方面,探讨了绩效评价在高校预算管理中的应用。
With the continuous improvement of the socialist market economic system in our country, the pace of reform in China’s higher education system is also constantly moving forward. All major universities have achieved remarkable success in various fields. However, the shortage of funds and the low management level have seriously hindered the development of colleges and universities. As an important control and management method in colleges and universities, budget management is an effective measure for colleges and universities to achieve various strategic goals. The article takes college budget management as the research object, and discusses the application of performance appraisal in the budget management of colleges and universities from the aspects of comprehensive strength index, operation performance index, development potential index and solvency index.