古彤贞--基于绩效评价体系的高等院校财务预算研究PAGEIII基于绩效评价体系的高等院校财务预算研讨作者：古彤贞摘要：随着国家经济模式的不断发展，国内财政领域内的各项措施也在紧锣密鼓的展开，并逐渐向信息化模式发展。而在高等院校财务预算的运用方面，也逐渐开始加入了绩效评价体系的具体运用。绩效评价体系的高等院校财务预算，可以合理保证高等院校的正常运作，使高校内的各类开支进行合理控制与分配。但是各个高校之间的发展模式不同，传统模式的财务预算与绩效评价体系的结合运用程度也各不相同，这也就构成了绩效评价的决算与财务的预算脱节，这给高等院校的统一规划带来了很大的不便。因而，需求高等院校针对学校本身的财务预算进行绩效评价，努力提高本身高校的全体预算管理水平。这不仅是对教育工作的决策的肯定，还是针对高等院校本身进行办学实践的一次改进。本文通过对四川高等院校的分析与调查，发现本文构建的基于绩效评价体系的高等院校财务预算体系具备必然的可操作性，对于国内其他高等院校履行绩效评价工作也具备必然的参考价值，可以帮助高等院校提高财务预算管理水平。关键字：绩效评价体系；高等院校；财务预算AbstractWiththecontinuousdevelopmentofthenationaleconomymode,withinthefieldofdomesticfinancialmeasuresalsointensestartandgraduallytothedevelopmentoftheinformationmodel.Theuniversitiesfinancialbudget,graduallystartaddingthespecificapplicationoftheperformanceevaluationsystem.Theuniversitiesfinancialbudgetoftheperformanceevaluationsystem,itisreasonabletoensurethenormalfunctioningoftheinstitutionsofhigherlearning,reasonablecontrolanddistributionofvarioustypesofexpenditurewithinthecollege.Butadifferentmodelofdevelopmentbetweenthevariouscollegesanduniversities,thetraditionalmodeloffinancialbudgetandtheuseofacombinationofthedegreeoftheperformanceevaluationsystemisalsodifferent,whichalsoresultedintheperformanceevaluationoftheaccountsandfinancialbudgetdisjointed,toinstitutionsofhigherlearningunifiedplanningtobringalotofinconvenience.Therefore,weneedinstitutionsofhigherlearningfortheschool'sownfinancialbudgetperformanceevaluation,andstrivetoimprovetheoveralllevelofbudgetmanagementoftheirownuniversities.Thisisnotonlyaffirmedthedecision-makingeducationwork,oranimprovededucationalpracticeforinstitutionsofhighereducationitself.Byanalysisandinvestigation,foundthattheperformance-basedevaluationsystembuiltinstitutionsofhigherlearninghaveacertaindegreeoffinancialbudgetsystemoperabilitySichuaninstitutionsofhighereducation,alsohaveacertainreferencevalueforotherinstitutionsofhigherlearningandtheimplementationofperformanceevaluation.canhelpcollegesanduniversitiestoimprovetheleveloffinancialbudge