改革开放以后，我国对于高等教育人才的需求日趋强烈，高等教育的发展是关乎 到提高人口素质、促进经济发展、培育优秀人才的重要事业。随着，国家对高等教育 的支持和管理政策的调整，民办高校近年来得到了飞速发展。但由于资金来源薄弱， 财务压力一直是制约民办高校发展的一个重要因素，在贯彻落实十九大关于“全面实 施绩效管理”要求的背景下，预算绩效管理机制的完善和优化成为民办高校完善经费 投入使用管理体制的可行路径，也是提高资金使用绩效的关键所在。预算绩效管理的 实施能够促进民办高校做好各类资源的优化配置，提高资金的使用效果，进而民办高 校财务管理能力，保障民办高校健康发展。 本文以A民办高校预算绩效管理为研究对象，以民办高校内部管理的视角，通过 对A民办高校预算绩效管理的现状分析，提出其在财务预算绩效管理方面存在的主要 问题和不足，并借助绩效管理的理论方法制定该校预算绩效管理的改进对策，从而有 效的提高A民办高校预算绩效管理的技术水平。论文首先在总结和梳理国外学者对于 高校财务预算绩效管理的相关理论研究的基础上，深入分析A民办高校预算绩效管理 的存在的主要问题，总结出A民办高校财务预算绩效管理存在的主要问题集中在目标 设置、预算编制、预算执行、绩效考评等四个方面。其中，绩效目标设定存在的主要 问题体现在对绩效目标重要性理解不到位、目标决策机制不完善上；预算编制存在的 主要问题包括预算编制范围不全面、预算编制合理性缺乏、预算编制方式不科学等； 预算执行存在随意性强、追加调整审核力度低、预算控制制度不够完善等问题， 预 算绩效评价存在指标不完善、方法不科学、应用范围小等问题。而后，论文研究了A 民办高校财务预算绩效管理的改进对策，具体从完善目标制定和决策机制、完善预算 编制方法和流程、加强预算执行的监控、健全预算绩效评价体系等四个方面实施，针 对预算绩效管理的不同阶段，制定具体的改进措施以提高其预算绩效管理的整体水 平。最后，论文建立了A民办高校财务预算绩效管理的保障措施，通过落实管理责 任、提高业务能力、提高思想认识、健全管理制度、推进信息化建设等几个方面展 开。通过人员、技术以及制度等层面保障措施的实施，确保A民办高校财务预算绩效 管理的改进对策的顺利实施。 -II - 本文通过分析A民办高校财务预算绩效管理存在的主要问题，并科学的研究和制 定其改进对策，能够有效的改进其预算绩效管理机制，进而提高A民办高校预算管理 水平，完善A民办高校财务预算绩效管理机制，为A民办高校完善预算绩效管理机 制提供理论指导，促进各项资金的规范使用，保障A民办高校各项财务预算绩效目标 能够顺利实现，增强预算执行和监管能力，同时为同类民办高校预算绩效管理提供理 论借鉴。 关键词：民办高校预算管理；预算绩效管理；预算绩效评价；保障措施 -III - Study on the Problems and Countermeasures of Performance Management of A University Financial Budget Abstract After the reform and opening up, China's demand for higher education talents is increasingly strong, the development of higher education is related to improve the quality of the population, promote economic development, cultivate excellent talents important undertakings. With the national support for higher education and the adjustment of management policies, private colleges and universities have been developing rapidly in recent years. But due to the source of funds is weak, financial pressure has been an important factor restricting the development of private colleges, in the implementation of the 19 big about under the background of "the full implementation of performance management" requirements, budget performance management system to improve and optimize to be run by the local colleges and universities to perfect budget management system in use of feasible path, also is the key to increasing the use of funds performance. The implementation of budget performance management can promote the optimal allocation of various resources in private colleges and universities, improve the use effect of funds, and then the financial management ability of private colleges and universities, and guarantee the healthy development of private colleges and universities. Based on A budget performance management in colleges and universities as the research object, in view of the internal management of colleges and universities, by analyzing the status quo of A budget performance management in colleges and universities, puts forward the main problems in financial budget performance management and the insufficiency, and in accordance with the theory of performance management method for the improvement of financial performance management of the school strategy, effectively improve the level of A budget performance management in colleges and universities of technology. Paper first in the summary and combing foreign scholars for efficient financial performance management on the basis of the relevant theoretical research, in-depth analysis -IV - of A budget performance management of the main problems existing in colleges and universities, summed up the main problems of A financial budget performance management in colleges and universities focus on the goal setting, budgeting, budget execution, performance evaluation and so on four aspects. Among them, the main problems in the setting of performance goals are the insufficient understanding of the importance of performance goals and the imperfect decision-making mechanism of goals. The main problems in budget preparation include the incomplete scope of budget preparation, the lack of rationality of budget preparation and the unscientific way of budget preparation. There are many problems in budget implementation, such as strong arbitrariness, low intensity of supplementary adjustment and review, imperfect budget control system, imperfect indicators, unscientific methods and small scope of application in budget performance evaluation. And then A financial budget in colleges and universities is studied in this paper the improvement of performance management countermeasure, specifically from the perfect goal setting and decision mechanism, perfecting budgeting methods and processes, strengthen the monitoring of budget implementation and improve the budget performance evaluation system and so on four aspects, in view of the different stages of budget performance management, formulate specific measures to improve its overall level of budget performance management. Finally, the paper establishes the guarantee measures of A university's financial budget performance management, which is carried out by implementing the management responsibility, improving the business ability, improving the ideological understanding, improving the management system, and promoting the informatization construction. Through the implementation of personnel, technology, system and other security measures, to ensure the smooth implementation of A university's financial budget performance management improvement measures. In this paper, by analyzing the main problems of A financial budget performance management in colleges and universities, and scientific research and develop the improvement countermeasures, can effectively improve its budget performance management mechanism, to improve the level of A university budget management, perfecting A college financial budget performance management mechanism, to improve the budget performance -V - management mechanism in colleges and universities to provide A theoretical guidance, promote the financial capital of norms, use of colleges and universities, safeguard the financial budget in colleges and universities A performance goals would be able to realize, enhance the capacity of budget implementation and supervision, and provide theoretical reference for the similar budget performance management in colleges and universities. Key words: Budget management of private colleges; Budget performance management; Budget performance evaluation; Safeguard measures 青岛大学硕士学位论文 -1 - 目 录 第1章 绪论 1 1.1 论文研究背景及目的和意义 ............................. 1 1.1.1 研究背景 ........................... 1 1.1.2 研究目的 ........................... 2 1.1.3 研究意义 ........................... 2 1.2 国内外研究现状 .................. 3 1.2.1 国外研究现状 ................... 3 1.2.2 国内研究现状 ................... 4 1.2.3 国内外研究现状评述 ....... 5 1.3 研究思路及方法 .................. 6 1.3.1 研究思路 ........................... 6 1.3.2