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高校预算绩效评价有助于实现财政分配的公平与效率,有助于控制财务支出总量,同时在相关技术支持之下优化教育资源配置,解决在高等教育改革发展过程中资金低效运行的问题。高校预算绩效评价指标体系主要应用于预算编制中的决策评价、过程评价以及相关的结果评价。文章从高校实施预算绩效评价的必要性以及可行性出发,着重探讨高校实施预算绩效评价的具体举措。
The performance evaluation of university budget helps to realize the fairness and efficiency of financial allocation, helps to control the total amount of financial expenditure, and optimizes the allocation of educational resources under the relevant technical support to solve the problem of inefficient operation of funds in the reform and development of higher education . The college budget performance evaluation index system is mainly used in decision making, process evaluation and related result evaluation in budget preparation. Based on the necessity and feasibility of carrying out the budget performance appraisal in colleges and universities, this article focuses on the concrete measures for the implementation of budget performance appraisal in colleges and universities.