摘要
中国特色社会主义进入新时代,如何通过财政资金绩效管理评价适应高等教育内涵式发展要求,是当前我国高校研究的重要课题之一。文章通过剖析教育部某直属国家重点大学财政资金管理现状,并在财政资金绩效评价体系中引入平衡计分卡,最大可能发挥财政资金效益,对实现高校资源优化配置具有重要意义。
Socialism with Chinese characteristics enters a new era,how to adapt to the connotative development requirements of higher education through the performance management evaluation of financial funds is one of the important topics of current university research in China.By analyzing the current situation of financial fund management of a national key university directly under the Ministry of Education,this paper introduces a balanced scorecard into the financial fund performance evaluation system to maximize the benefit of financial funds,which is of great significance to realize the optimal allocation of resources in colleges and universities.
作者
梁倩
古瑶
吴迎新
Liang Qian;Gu Yao;Wu Yingxin(Finance Department of Tianjin University,Tianjin 300072,China)
出处
《天津大学学报（社会科学版）》
2021年第4期370-375,共6页
Journal of Tianjin University：Social Sciences
关键词
财政资金
绩效管理
内涵式发展
资源配置
平衡计分卡
financial funds
performance management
connotative development
resource allocation
balanced scorecard
