近年来，随着高等教育办学规模的不断扩大，国家对高校的投入越来越大， 高校基本经费支出、项目经费支出、高校教师的课题经费逐年增长，经费管理和 使用部门面临着更大的挑战。我国经济已由高速增长阶段转向高质量发展阶段， 正处在转变发展方式、优化经济结构、转换增长动力的攻关期，建设现代化经济 体系是跨越关口的迫切要求和我国发展的战略目标。发挥好财政职能作用，必须 按照全面深化改革的要求，加快建立现代财政制度，建立全面规范透明、标准科 学、约束有力的预算制度，以全面实施预算绩效管理为关键点和突破口，解决好 绩效管理中存在的突出问题，推动财政资金聚力增效，提高公共服务供给质量， 增强政府公信力和执行力。 全面预算管理和绩效评价作为高校预算管理的重要组成部分，两者相互联 系，相互促进，全面预算管理是对高校资金进行全面整理规划，全面预算管理有 利于提高资源利用率，还可以为绩效评价提供一定保障，不仅如此，绩效评价模 式的成型还会影响到预算管理体系的健全，提高资源配置和资金使用效率。绩效 评价是预算管理体系的核心环节。通过对 A 大学绩效评价体系的构建，A 大学的 预算执行和经费使用效率将会大大提升，A 大学的预算管理将会更加规范化。 绩效评价借用现代企业生产经营管理方法，选取符合标准的评价指标，确定 相关评价标准对组织单位的战略目标完成情况进行综合评价，同时对预算执行事 前、事中、事后进行监督，对相关工作人员工作效率进行指标考核，从而将高校 各项经费预算管理纳入科学评价考核体系。 现阶段高校预算管理工作存在诸多问题，以 A 大学为例，预算编制主观性较 强，审批、执行、监管体系不健全，决算及评价工作流于形式，预算编制与实际 执行差距较大，资金使用效率低下，本文旨在研究绩效评价对预算管理的理论和 实际意义，提高预算管理水平。全面实施预算绩效管理是推进国家治理体系和治 理能力现代化的内在要求，是深化财税体制改革、建立现代财政制度的重要内容， 是优化财政资源配置、提升公共服务质量的关键举措。为解决当前预算绩效管理 存在的突出问题，加快建成全方位、全过程、全覆盖的预算绩效管理体系。本文 介绍了国内外预算管理理论，再结合 A 大学组织部门构架、预算审批、编制、执 行、考核及决算情况等介绍 A 大学内部环境，其次，点明绩效评价体系的建立是 预算管理的关键环节，在对 A 大学绩效评价体系的现状进行阐述时，提出构建绩 效评价体系的方法及框架，分析 A 大学在经费管理中存在的主要问题，研究分析 适合 A 大学的绩效评价体系。新的预算管理管理系统为预算事后绩效评价的考核 提供了信息化平台和数据支撑，预算考核评分表为绩效评价提供了管理依据。 关键词：绩效评价；预算管理；A 大学2 ABSTRACT In recent years, with the continuous expansion of the higher education scale, our state has invested more and more in colleges and universities. The basic outlay, project outlay and subject outlay of university teachers have increased year by year. The funds management and user departments are facing greater challenges. China's economy has changed from the stage of high-speed growth to the stage of high-quality development. It is in the key period of changing the mode of development, optimizing the economic structure and transforming the driving force of growth. To give full play to the role of financial function, we must speed up the establishment of modern financial system in accordance with the requirements of deepening reform in an all-round way, establish a fully standardized, transparent, standard, scientific and restrained budget system, take the full implementation of budget performance management as the key point and breakthrough point, solve outstanding problems in performance management, and promote finance. We should enhance the efficiency of funding, improve the quality of public service supply, and enhance the credibility and execution of the government. Comprehensive budget management and performance evaluation are important components of budget management in Colleges and universities,they are interrelated and mutually reinforcingprehensive budget management is a comprehensive arrangement for university funds,it realizes the integration and utilization of resources, and is also the precondition and foundation of performance evaluation. On the other hand, the establishment of performance evaluation system can promote the comprehensive budget management system, improve the efficiency of resource allocation and capital use.Performance evaluation is the core link of the budget management system. Through the construction of the performance evaluation system of A University, the budget execution and fund utilization efficiency of A University will be greatly improved.The budget management of A University will be more standardized. The performance evaluation borrows the modern enterprise production management method, selects the standard appraisal index, determines the correlation appraisal standard to carry on the comprehensive appraisal to the organization unit's strategic goal completion situation.At the same time, it supervises the budget A 大学预算管理绩效评价研究A 大学预算管理绩效评价研究 3 execution beforehand, in-process and afterwards, and assesses the work efficiency of relevant staff, so as to bring the budget management of universities into the scientific evaluation and assessment system. At present, there are many problems in the budget management of colleges and universities. For example, A University, the subjectivity of budget preparation is strong, the system of examination and approval, execution and supervision is imperfect, the workflow of final accounts and evaluation is only in form, the gap between budget preparation and actual implementation is large, and the efficiency of capital utilization is low. The purpose of this paper is to study the theoretical and practical significance of performance evaluation in budgetary management, and to raise the level of budget management.The comprehensive implementation of budget performance management is the inherent requirement of promoting the modernization of national governance system and governance capacity, is an important content of deepening the reform of fiscal and taxation system and establishing a modern financial system, is a key measure to optimize the allocation of financial resources and improve the quality of public services. In order to solve the outstanding problems existing in the current budget performance management, we should speed up the establishment of an all-round, full-process and full-coverage budget performance management system.This paper introduces the budgetary management theories at home and abroad, and then introduces the internal environment of A University in combination with the organizational structure, budget approval, preparation, implementation, assessment and final accounts of A University.Secondly, it points out that the establishment of performance evaluation system is the key link of budget management. While explaining the current situation of performance evaluation system in A university, it puts forward the method and framework of constructing performance evaluation system, analyzes the main problems existing in fund management in A university, and studies and analyzes the performance evaluation system suitable for A university.The new budget management system provides an information platform and data support for the evaluation of the performance evaluation after the budget event, and the budget evaluation scoring table provides a management basis for the performance evaluation. Key words: PerformanceAppraisal;Budget Management;AUniversity目录 4 目 录 第一章 绪论..............................................................................................1 第一节 研究背景及研究意义.............................................................................1 一、研究背景..................................................................................................1 二、 研究意义................................................................................................1 第二节 国内外研究现状.....................................................................................2 一、国外研究现状..........................................................................................2 二、国内研究现状..........................................................................................3 三、简要评述.................................