【摘要】 高校绩效预算管理对高校合理配置资源,提高资金的使用效率和效益尤为重要.本文基于平衡计分卡理论,从教学、科研、财务和社会绩效四个维度,选取总资产、教工数、学生补助及奖学金支出等构建指标体系.通过CCR的"投入—产出"绩效预算评价模型,对云南省高校的绩效预算执行情况进行评价,提出高校应提供公平的科研竞争机制,完善科研管理体制;精简机构,提高办事效率,加强人员流动与协同;完善人才结构,加强人才考评和退出机制建设;采取激励措施,完善绩效预算考评体系,以加强资金使用效益,促进高校的可持续发展.更多还原

【Abstract】 The performance budget management of universities is particularly important for universities to allocate resources rationally and improve the efficiency and benefit of the fund use. Based on the Balanced Scorecard theory, this paper constructs an index system from teaching, scientific research, financial and social performance, including total assets, teaching staff, student subsidies and scholarship expenditure and so on. By the "input-output" budget performance evaluation model of CCR construction, this paper would evaluate the operation of performance budgeting in universities of Yunnan Province, suggest the universities provide a fair competition mechanism for scientific research and improve the scientific management system, and streamline the administration to improve efficiency and strengthen personnel flow and coordination. Moreover, it will improve the personnel structure which could strengthen personnel evaluation and exit mechanism construction. At last, it is suggested that performance of budget evaluation system be improved to enhance the efficiency of funds and promote the sustainable development of universities.更多还原