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高校支出可分为基本支出和项目支出,其中提高项目支出绩效评价水平是现阶段急需解决的问题。本文就高校项目支出的含义和特点,总结出目前我国高校项目支出绩效评价工作普遍存在的难题,分析以平衡计分卡为核心构建高校项目支出绩效评价体系的可行性,并以平衡计分卡为核心初步构建出一个高校项目支出绩效评价体系。
The expenditures of colleges and universities can be divided into basic expenditures and project expenditures. Among them, improving the performance appraisal level of project expenditures is an urgent problem to be solved at this stage. In this paper, the meaning and characteristics of the expenditure on university projects are summarized. At present, the common problems in the performance evaluation of college expenditure are summarized. The feasibility of constructing the performance evaluation system of university project expenditure based on the balanced scorecard is analyzed. The balance scorecard As the core initially constructed a university project expenditure performance evaluation system.