CAJ | 학술논문

西方,包括我国港、澳、台地区高校绩效预算制度之所以盛行,主要是因为这一预算制度能够作为现代大学制度运行的良好载体或平台,至少在以下四个方面能够完善中国特色的大学制度：一是完善党委领导下的公立高校校长负责制;二是扩大高等学校及其所属单位、部门的办学自主权;三是实现教授通过学术委员会治学,并发挥教代会、学代会作用,实现高校民主管理;四是在不取消行政级别的前提下,改革行政化管理模式,实现高校去行政化目标。为此,现行绩效预算制度应当作如下变革：建立以结果为导向的绩效评价指标体系;实行长、短期结合的考核评价周期;将物力资源也纳入绩效预算体系;建立符合高校法人治理结构要求的绩效预算体制。
서방,포괄아국항、오、태지구고교적효예산제도지소이성행,주요시인위저일예산제도능구작위현대대학제도운행적량호재체혹평태,지소재이하사개방면능구완선중국특색적대학제도：일시완선당위령도하적공립고교교장부책제;이시확대고등학교급기소속단위、부문적판학자주권;삼시실현교수통과학술위원회치학,병발휘교대회、학대회작용,실현고교민주관리;사시재불취소행정급별적전제하,개혁행정화관리모식,실현고교거행정화목표。위차,현행적효예산제도응당작여하변혁：건립이결과위도향적적효평개지표체계;실행장、단기결합적고핵평개주기;장물력자원야납입적효예산체계;건립부합고교법인치리결구요구적적효예산체제。
The performance budgets system which can be used as a good carrier or platform running for the modern university is very popular for colleges in the West, Hang Kong, Macao and Taiwan. The paper proposes the following four areas to ＇improve the university system with Chinese characteristics. First, the responsibility system of public universities is perfected under the leadership of the Party; The second is to expand the college and its affiliated units and departments of the school autonomy; The third is achieved through the Academic Committee of scholarship, Professor and play Representative Assembly, the role of science on behalf of the Council to achieve Democratic Management; Finally, administrative management model must be reformed. At the same time, the premise does not cancel the administrative ievel. For those reason, the current performance budgeting system should make the following changes including the establishment of a results-oriented performance evaluation system, the implementation of short and long term evaluation of combined cycle assessment, the material resources into the performance budget system and the requirements of corporate governance structure of university.