基于平衡计分卡的高等院校预算绩效评价研究

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1、分类号：密级：编号：桂林理工大学专业学位硕士研究生学位论文基于平衡计分卡的高等院校预算绩效评价研究ResearchonEvaluationIndicatorsofPerformanceBudgetinHigherEducationInstitutionsinEvaluationofCollegeBasedOnBSC学位类别工商管理硕士研究生程巧玲学号212011578研究方向财务管理导师蒋红芸职称副教授二〇一三年四月日ResearchonEvaluationIndicatorsofPerforma

2、nceBudgetinHigherEducationInstitutionsinEvaluationofCollegeBasedOnBSCMajor：MasterofBusinessAdministrationDirectionofStudy：TheFinancialManagementGraduateStudent：ChengQiaolingSupervisor：Prof.JiangHongyunJanuary,2012toApril,2013目录摘要......................

3、........................................................................................................................IABSTRACT..........................................................................................................................

4、..........II第1章绪论................................................................................................................................11.1研究背景及研究意义.............................................................................................

5、...............11.2国内外研究现状....................................................................................................................21.3研究内容.....................................................................................................

6、...........................61.4研究方法................................................................................................................................7第2章高等院校预算管理与预算绩效评价概述...................................................................

7、..82.1高等院校预算管理简介........................................................................................................82.2预算绩效评价在高等院校预算管理中的作用..................................................................10第3章基于平衡计分卡的高等院校预算绩效评价指标构建...............

8、....................................133.1平衡计分卡的基本原理......................................................................................................133.2平衡计分卡在高等院校预算绩效评价中的应用..............................................................133