CAJ | 학술논문

在我国,战略管理通常被用于企业单位,但很少被高校所应用,然而战略管理对高校的发展有着重要意义。基于战略管理的预算绩效评价指标体系,将高校的长期战略目标转化为短期预算目标,通过预算编制,将其量化为预算年度的预算目标,并对预算执行结果进行评价,修正预算计划,提高资源配置效益。
재아국,전략관리통상피용우기업단위,단흔소피고교소응용,연이전략관리대고교적발전유착중요의의。기우전략관리적예산적효평개지표체계,장고교적장기전략목표전화위단기예산목표,통과예산편제,장기양화위예산년도적예산목표,병대예산집행결과진행평개,수정예산계화,제고자원배치효익。
Strategic management is often used in enterprises in China,but rarely applied by colleges and universities;however,strategic management has an important significance for the development of colleges and universities.The index system of the budget performance evaluation based on strategic management transforms the long-term strategic object into the short-term budget object,quantifies the budget object through budget preparation,evaluates the budget execution result,and amends the budget plan,so as to improve the efficiency of resource allocation.