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随着我国高等教育管理体制改革的日益深化,高校办学规模和办学层次的扩大,事业发展的经费需求与有限教育资源供给的矛盾十分突出。国家通过着力推进部门预算,以规范配置高校教育资源,高校也通过不断加强校级预算管理,提升学校内部教育资源配置的科学性。高校预算绩效评价,是指运用数理统计和运筹学的方法,通过建立综合评价指标体系,对照相应的评价标准,定量分析与定性分析相结合对高校预算收入、支出、资产等各方面进行的社会效益和经济效益的综合评判。
With the deepening of the reform of the management system of higher education in our country, the scale of running a university and the expansion of the level of running a school, the contradiction between the funding demand for career development and the limited supply of educational resources is very prominent. The state has made great efforts to promote departmental budgets so as to standardize the allocation of college education resources. Colleges and universities have also strengthened the scientific nature of the allocation of educational resources within schools by continuously strengthening the budgetary management at the university level. University budget performance evaluation refers to the use of mathematical statistics and operations research methods, through the establishment of a comprehensive evaluation index system, the corresponding evaluation criteria, quantitative analysis and qualitative analysis of the combination of colleges and universities budgetary revenues, expenditures, assets and other aspects of society Comprehensive evaluation of benefits and economic benefits.