摘要
随着《中国教育改革和发展纲要》的实施以及科教兴国战略的确立,我国对高校管理发生了深刻变化,高校成为面向社会依法自主办学的法人经济实体,社会地位不断提高,高校投入显著增加,所占国民收入比重越来越大。在此情况下对高校实行财务绩效评价,有利于合理分配教育资源,提高高校资源利用效率,防止高校出现财务风险和财务管理混乱的现象,对推动高校事业健康发展具有一定的理论价值和重要的现实意义。
With the establishment of the strategy of invigorating the state by science and education, great changes take place in the management of the colleges and universities. The colleges and universities have become a economic legal entity of running schools by laws and rules. They obtain higher and higher social status and invest more and more money in the management. Then, to evaluate financial achievements in colleges and universities is helpful to distribute educational resources, to improve the use efficiency of the resources, prevent the mess financial management and risks. It is also of great significance to run healthily and reasonably the colleges and universities.
出处
《湖北民族学院学报（哲学社会科学版）》
2007年第1期155-157,共3页
Journal of Hubei Minzu University：Philosophy and Social Sciences
关键词
高校
绩效评价
背景及意义
colleges
evaluating the achievements
background and significance
