战略管理在高校预算绩效评价中的应用研究

在我国,战略管理通常被用于企业单位,但很少被高校所应用,然而战略管理对高校的发展有着重要意义。基于战略管理的预算绩效评价指标体系,将高校的长期战略目标转化为短期预算目标,通过预算编制,将其量化为预算年度的预算目标,并对预算执行结果进行评价,修正预算计划,提高资源配置效益。

Application research of strategic management in the performance evaluation of university budgets

Strategic management is often used in enterprises in China, but rarely applied by colleges and universities; however, strategic management has an important significance for the development of colleges and universities. The index system of the budget performance evaluation based on strategic management transforms the long term strategic object into the short term budget object, quantifies the budget object through budget preparation, evaluates the budget execution result, and amends the budget plan, so as to improve the efficiency of resource allocation.