The Study on Overall Expenditure Performance Evaluation in Colleges and Universities

GUAN Yun; LV Liang

doi:10.19979/j.cnki.issn10082689.2023060039

Volume 39 Issue 6

Dec. 2023

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GUAN Yun, LV Liang. The Study on Overall Expenditure Performance Evaluation in Colleges and Universities[J]. Journal of University of Science and Technology Beijing ( Social Sciences Edition), 2023, 39(6): 774-780. doi: 10.19979/j.cnki.issn10082689.2023060039

Citation:

GUAN Yun, LV Liang. The Study on Overall Expenditure Performance Evaluation in Colleges and Universities[J]. Journal of University of Science and Technology Beijing ( Social Sciences Edition), 2023, 39(6): 774-780. doi: 10.19979/j.cnki.issn10082689.2023060039

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The Study on Overall Expenditure Performance Evaluation in Colleges and Universities

doi: 10.19979/j.cnki.issn10082689.2023060039

GUAN Yun¹,
LV Liang²

1.
Department of Finance, University of Science and Technology Beijing, Beijing 100083, China
2.
Department of Finance, Central China Normal University , Wuhan 430079, China

Received Date: 2023-02-11
Publish Date: 2023-12-25

Abstract

Abstract

Since the full implementation of budget performance management in colleges and universities, the performance management of project expenditures, whether in terms of system design or practical operation, has stepped into the path of standardization and scientification. However, in terms of overall expenditures, there has not yet been the implementation of a mature and systematic budget performance management. At present, there is a lack of theory and referable practical experience to guide colleges and universities to carry out overall expenditure performance evaluation. This paper analyses the current situation of overall expenditure performance evaluation at home and abroad, explores the establishment of overall expenditure performance evaluation system in colleges and universities, and combs how to effectively carry out overall expenditure performance management path with the goal of guiding the practice.
- colleges and universities,
- overall expenditure,
- performance evaluation

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References(16)

References

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