对高校运用绩效预算管理方法的探讨

文章认为，高校资金绩效欠佳的主要原因是：在传统的预算方法下，由于预算项目目标不明确、信息不对称，考核指标设计困难，导致外部无法对资金绩效进行有力的监督，内部没有提高资金绩效的动力和压力。运用绩效预算管理方法可以提高资金绩效。绩效预算方法是个系统工程，其中战略规划是前提，年度绩效计划是基础，年度绩效预算是核心，年度绩效报告是关键，绩效评价是提高绩效的外在动力。

On Application of Performance-Budget Management at Colleges and Universities

This paper argues that the main reason for the poor performance of college capital lies in that the traditional budgeting methods, characterized by obscure targets of budget items and asymmetrical distribution of information, cause difficulties in devise the criteria for evaluation; this has resulted in the low effectiveness of external supervision on the performance of the capital and the lack of internal impetus to and pressure of improving the performance. The application of performance-budget management can significantly improve the performance of capital. This means a systematic project that is preceded by strategic planning, based on annual plans of performance and centered by annual performance budgets; in addition, annual performance reports are a key to the whole project, and performance appraisal serves as the external impetus.