【摘要】 为构建契合双一流高校特点且科学合理的预算绩效评价指标体系，运用文献分析等方法，依据预算绩效评价相关政策及高校发展需求，从成本、产出、效益和满意度4个维度选取23个指标构建指标体系。基于DEMTAMEL方法对预算绩效评价指标体系进行分析，找出对预算绩效评价影响大的指标，识别中心度较高的关键指标，并对其赋予权重。结果表明，国家级科研项目立项数、高影响力论文发表数等7个指标构成预算绩效评价体系的核心驱动力，科研经费占比、国家级科研项目立项数等7个指标是影响预算绩效评价的关键因素，为“双一流”高校进行预算绩效评价提供了参考依据。更多还原

【Abstract】 To construct a budget performance evaluation index system that suits the characteristics of Double First-class universities and is scientifically reasonable, this study employed methods such as literature analysis. Based on relevant policies on budget performance evaluation and the development requirements of universities, 23 relevant indicators were selected from four dimensions: cost, output, benefit, and satisfaction to construct an indicator system. Subsequently, based on the DEMTAMEL method, the budget performance evaluation index system was analyzed to find out the indicators that have a great impact on the budget performance evaluation, identified the key indicators with higher centrality, and assigned weights to them. The research results showed that seven indicators, including the number of national-level scientific research projects approved and the number of high-impact papers published, constitute the core driving forces of the budget performance evaluation system. The seven indicators, such as the proportion of scientific research funds and the number of national-level scientific research projects approved, are the key factors influencing the budget performance evaluation, which will provide a reference basis for the budget performance evaluation of "Double First-class" universities.更多还原