建立完整的预算绩效评价体系是保证高校预算发挥目标控制功能的关键。在已有研究的基础上,着重对高校预算绩效评价指标体系的构建进行了研究,通过政府部门、学生、教师、行政管理人员、用人单位、贷款者和财务维度的结合,构建了多维度的高校预算绩效评价指标体系。
Establishing a complete budget performance evaluation system is the key to ensure that the college budget to play a target control.This paper focuses on the construction of evaluation index system of universities' budget,and creates multi-dimensional system of budget performance by combining the government departments,students,teachers,administrators,and financial dimensions.