基于绩效评价体系的高等院校财务预算研究

发布时间：2018-06-07 07:58

本文选题：高等院校 + 财务预算　；参考：《四川师范大学》2013年硕士论文

【摘要】：高等教育经费不足严重制约着我国高等教育的发展，高等教育资源匮乏使得国民接受高等教育的强烈需求不能得到有效供给，严重阻碍了国民素质的整体提高，延缓了国家强盛的步伐。高等教育经费由全额拨款转变为拨款与自筹相结合的多渠道筹资方式以来，教育投入不足得到一定程度缓解，极大的促进了高等教育的发展。高等教育经费来源多元化决定了投资主体多元化，投资主体必然关心其投入的产出效益，，期望通过一系列的财务手段和技术发挥资金的最大效益，优化资金的配置。本文运用比较分析法、文献分析法等方法，通过对高等院校财务预算管理的现状分析，提出了加强财务预算管理，创新预算管理方法，引入绩效评价体系，引导资金的合理流向，解决经费短缺和使用效益低下的矛盾，初步构建了基于绩效评价体系的高等院校财务预算体系，并阐述了实施绩效评价的保障措施，具备一定的可操作性，希望对国内其他高等院校具备一定的借鉴价值，帮助其提高财务预算管理水平。
[Abstract]:The lack of funds for higher education seriously restricts the development of higher education in our country. The shortage of higher education resources makes the strong demand for the national higher education unable to be effectively supplied, which seriously hinders the overall improvement of the national quality. It has slowed the pace of the country's prosperity. Since the funds for higher education have been changed from the full appropriation to the multi-channel financing method which combines the appropriation with self-financing, the insufficient investment in education has been alleviated to a certain extent, which has greatly promoted the development of higher education. The diversification of higher education funding sources determines the diversification of the investment subject, and the investment main body must be concerned about the output benefit of its input. It is expected that through a series of financial means and technology, the maximum benefit of capital can be brought into play, and the allocation of funds will be optimized. Through the analysis of the present situation of the financial budget management in colleges and universities, this paper puts forward the methods of strengthening the financial budget management, innovating the budget management methods, and introducing the performance evaluation system, using the methods of comparative analysis, literature analysis, and so on. In order to guide the reasonable flow of funds and solve the contradiction between shortage of funds and low efficiency of use, the financial budget system of colleges and universities based on the performance evaluation system is preliminarily constructed, and the safeguard measures for the implementation of performance evaluation are expounded. It has certain maneuverability, hoping to have certain reference value to other colleges and universities in our country, and help it to improve the level of financial budget management.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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