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Journal of University of Science and Technology Beijing(Social Sciences Edition). 2023, (06)

The Study on Overall Expenditure Performance Evaluation in Colleges and UniversitiesChinese Full Text

GUAN Yun;LV Liang;Department of Finance, University of Science and Technology Beijing;Department of Finance, Central China Normal University;

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 colleg... More
Keywords：

colleges and universities; overall expenditure; performance evaluation;

  • DOI：

    10.19979/j.cnki.issn10082689.2023060039

  • Series：

    (H) Education ＆ Social Sciences; (J) Economics ＆ Management

  • Subject：

    Higher Education; Accounting

  • Classification Code：

    G647.5

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