区域一体化战略下财务引领高校绩效管理研究

绩效管理已成为高校优化内部治理、提升办学能力的重要手段。高校应在“客户价值理论”指导下,充分发挥财务对绩效管理的引领功能,加快构建融合价值创造、评估、分配、成长于一体的绩效管理体系,按照“两方、三段、四维”的方式,分层次设计绩效管理指标。具体从前端的前瞻预估与设计、中端的项目评估与调整、后端的结果综合评价及应用、信息化管理工具的支持四个方面入手,实现财务引领下的绩效管理优化。

Research on Financial Leading Performance Management in Colleges and Universities from the Perspective of Regional Integration

Performance management has become an important means to optimize the internal governance in colleges and universities and enhance the ability of running a university.Under the guidance of"customer value theory",colleges and universities should give full play to the leading function of finance in performance management,accelerate the construction of a performance management system integrating value creation,evaluation,distribution and growth,and design performance management indicators hierarchically in accordance with the mode of"two subjects,three stages and four dimensions".The paper explores how to achieve finance-guided performance management optimization from the front-end forward-looking estimation and design,the middle-end project evaluation and adjustment,the back-end comprehensive evaluation and application of the results and the support of information management tools.