康卫平,李健①.高校预算绩效评价指标体系简论[J].,2009,10(2):36-39
高校预算绩效评价指标体系简论
Brief Discussion on Evaluation Index System of Budget Efficiency of Higher Education
投稿时间:2009-02-21  
DOI:
中文关键词:  高校  预算  绩效评价  指标体系
English Keywords:higher education  budget  effciency evaluation  index system
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作者单位
康卫平,李健① 南华大学 财务处湖南 衡阳 421001 
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中文摘要:
      高校预算绩效评价指标体系是依据高校的绩效目标设计的综合反映和评价目标完成的情况和取得的业绩或效果的评价系统。具有经济性、效率性和有效性。文章依据高校人才培养,科学研究和社会服务绩效目标的功能,通过对三大功能的投入、过程与产出的分析构建预算绩效评价体系。
English Summary:
      Evaluation index system of budget efficiency of higher education is the comprehensive reflection of efficiency aim,which evaluates the implementation, achievement or effect of the aim. It has economic, efficient and effective factors. The paper constructs the system through analyzing the input, process and output of three functions according to the purpose of talent training, scientific research and social service of higher education.
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