【摘要】：預(yù)算管理是高校財(cái)務(wù)管理的核心內(nèi)容，預(yù)算管理的水平，影響著學(xué)校的財(cái)務(wù)狀況，關(guān)系著高校未來(lái)的長(zhǎng)遠(yuǎn)發(fā)展。從1999年高校擴(kuò)招以來(lái)，學(xué)校的規(guī)模不斷擴(kuò)大。為了滿足高校的發(fā)展，所需的資金也越來(lái)越多。傳統(tǒng)的預(yù)算管理模式只重視投入，不重視產(chǎn)出和結(jié)果，造成的資源的極大浪費(fèi)及低效率，，嚴(yán)重阻礙了高校的發(fā)展。高校要想獲得長(zhǎng)遠(yuǎn)的發(fā)展，必須改變傳統(tǒng)的預(yù)算模式�？�(jī)效預(yù)算是一種強(qiáng)調(diào)產(chǎn)出和結(jié)果的預(yù)算，強(qiáng)調(diào)資金的使用效率和效益。在高校實(shí)施績(jī)效預(yù)算，符合高校發(fā)展的內(nèi)在要求，能夠有效的提高財(cái)政資金的使用效率。 本文在研究績(jī)效預(yù)算的理論基礎(chǔ)上，引出來(lái)績(jī)效預(yù)算的內(nèi)涵特征，指明了高校預(yù)算績(jī)效改革的方向�？�(jī)效預(yù)算管理是一個(gè)復(fù)雜的系統(tǒng)，預(yù)算支出績(jī)效評(píng)價(jià)和預(yù)算績(jī)效管理是這個(gè)大系統(tǒng)的子系統(tǒng)。目前我國(guó)已經(jīng)開(kāi)始了績(jī)效預(yù)算的探索，首先是預(yù)算支出的績(jī)效評(píng)價(jià)開(kāi)始的，部分地區(qū)已經(jīng)開(kāi)始了績(jī)效評(píng)價(jià)的試點(diǎn)工作。本文首先設(shè)計(jì)了調(diào)查問(wèn)卷來(lái)分析預(yù)算支出績(jī)效評(píng)價(jià)的現(xiàn)狀，并對(duì)預(yù)算支出績(jī)效評(píng)價(jià)存在的問(wèn)題提出了相應(yīng)的改革的建議。并且提出了對(duì)預(yù)算編制、預(yù)算執(zhí)行和控制、預(yù)算監(jiān)督考核等各個(gè)環(huán)節(jié)進(jìn)行績(jī)效改革的思路，并做出了案例分析。針對(duì)S高校目前的預(yù)算管理的現(xiàn)狀，按照預(yù)算績(jī)效改革的要求，提出了相應(yīng)的改革的方法，用于指導(dǎo)高校的預(yù)算。最后，提出了完善高校績(jī)效預(yù)算管理配套制度的建議。高校實(shí)施績(jī)效預(yù)算是一個(gè)循序漸漸的過(guò)程，必須建立相應(yīng)的制度基礎(chǔ)來(lái)規(guī)范和指導(dǎo)高�？�(jī)效預(yù)算，還要有相應(yīng)的績(jī)效預(yù)算的文化環(huán)境來(lái)促進(jìn)績(jī)效預(yù)算的實(shí)施。
[Abstract]:Budget management is the core content of financial management in colleges and universities. The level of budget management affects the financial situation of the school and relates to the long-term development of colleges and universities in the future. Since the expansion of college enrollment in 1999, the scale of the school has been expanding. In order to meet the development of colleges and universities, more and more funds are needed. The traditional budget management mode only attaches importance to input, not to output and result, which results in a great waste of resources and low efficiency, which seriously hinders the development of colleges and universities. If colleges want to achieve long-term development, they must change the traditional budget model. Performance budgeting is a budget that emphasizes output and results and emphasizes the efficiency and effectiveness of the use of funds. The implementation of performance budget in colleges and universities conforms to the inherent requirements of the development of colleges and universities, and can effectively improve the efficiency of the use of financial funds. On the basis of studying the theory of performance budget, this paper draws out the connotation characteristics of performance budget, and points out the direction of budget performance reform in colleges and universities. Performance budget management is a complex system, budget expenditure performance evaluation and budget performance management is the subsystem of this large system. At present, our country has begun to explore the performance budget, first of all, the performance evaluation of budget expenditure has begun, and some regions have started the pilot work of performance evaluation. This paper first designs a questionnaire to analyze the current situation of budget expenditure performance evaluation and puts forward corresponding reform suggestions to the problems existing in budget expenditure performance evaluation. It also puts forward the idea of performance reform in budget preparation, budget execution and control, budget supervision and evaluation, and makes case analysis. In view of the present situation of budget management in S colleges and universities, according to the requirements of budget performance reform, the corresponding reform methods are put forward to guide the budget of colleges and universities. Finally, the paper puts forward some suggestions to perfect the supporting system of performance budget management in colleges and universities. The implementation of performance budget in colleges and universities is a gradual process. It is necessary to establish the corresponding institutional basis to standardize and guide the performance budget of colleges and universities, and also to have the corresponding cultural environment of performance budget to promote the implementation of performance budget.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：G647.2

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