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随着我国经济社会的持续发展,高校部门预算改革日趋深化,预算绩效管理作为预算管理制度改革的一项重点工作,对全面提高部门预算管理水平具有重要意义,因此,如何构建合理、规范、高效的预算管理绩效评价体系是近年来研究的焦点。本文通过深入研究高校预算管理绩效评价模式,借鉴企业的绩效评价管理方式,试图构建平衡积分卡在高校中的运用模式,以期对绩效管理绩效评价模式提供可行的新思路。
With the continuous development of economy and society in our country, budget reform in higher education departments is becoming more and more deepened. Budget performance management, as a key task in the reform of budget management system, is of great significance to the overall improvement of departmental budget management. Therefore, how to build a rational, standardized and efficient The budget management performance evaluation system is the focus of research in recent years. In this paper, through in-depth study of the university budget management performance evaluation model, and by referring to the enterprise performance evaluation management, trying to build a balanced scorecard in colleges and universities in the use of model, with a view to performance management performance evaluation model provides feasible new ideas.