加强高校项目预算中的绩效评价对高校资源的配置以及高效运转起着非常重要的促进作用，引入绩效评价体系完善高校项目预算不仅可以优化资源配置，而且还可以有效防范财务风险；但是目前高校项目预算管理还存在编制简单，经费使用效益较低以及管理方式粗放，资金资源浪费严重等问题，为此提出的对策是：实行精细化管理，加强项目预算编制和管理，重点加强预算支出的控制；树立绩效评价理念，逐步建立项目预算考评体系，建立以目标为导向的绩效评价制度；重视项目预算执行结果，将部门绩效与之挂钩，从而不断改进高校管理，提高资源利用率及办学社会效益。%A stronger performance appraisal in college proj ect budget has a very important prompting effect upon college resources allocation and efficient operation.The introduction of performance appraisal system into college proj ect budget man-agement not only can optimize resources allocation,but also rid colleges and universities of financial risks.However,the cur-rent college proj ect budget management is long blamed for its simple budget compilation,inefficient use of its money,extensive mode of management,serious waste of proj ect money and resources.In view of this,counter measures are put forth:the adop-tion of fine-grained management to intensify budget compilation and management with focus placed on the control of budget payment;to foster the awareness of performance appraisal so as to establish the proj ect budget evaluation system for the con-struction of a goal-oriented performance appraisal system;to attach greater importance to the results of budget implementation and link it with the performance pay of a department so as to constantly improve college administration and make a better use of college resources and thus achieve better social benefits in school management.
展开▼
