（会计学专业论文）预算支出绩效考评与高校财务管理研究.pdf

? ? ? ? ?!#$%?a 8?bc? ?defgh?igjkl?mnop?c?56?a 8q?rs?tuxyz?_?atbcxdefghi?a 8 jk?l?dm? ?nopq?8r?p7q?st uv?w?;?t;jr&;?xyz?|jz?a 8?7? a?wtuvq? 8?a 88? ? 8? f?k?*?ch?a 8?q?|? 8 ?tbz?7?f ?fc?h?”?c?c5?”;?*”;c ?*h?”?c? h?*?h?c?a?b?+cd efgh?ij?klmno?+;+ ;fpgl? 9z ?_vw?hijnohkljm+nop? q:;+crbanohkbstu?ajmbsv?!ab?clab ;+wdxylm+za|za?vwd?j? ?lm+?! u?xpy?#vww?% ?=?2? d?;=+”?a3?no?6?z= p?no=ac!?d?k=a+no?u? rs,-=ajm+?)?tl=ajm?!?v +?r?+3?z?m?j3?k? ?+am?t?ij? ?lmno ?t?v?+2? ?lm?+?d! ulmxpy?lm?k?+? ?+?+?zaf?m?+?b? a?!lm+?m?l89?k?+v?fp ?llm+?!no?lm+?m?lm? ? ? ? 2 ! 49 ?k?za?t?!#3?3?u?+?g2vw e)k=a?+;p?tl? lmka+;rq? ?+?c?018?cc?!ij? klmno?i?/?lm?za?m?+?d! u?9xpy?9cu?lm3?u?ugnono ? ? ?!?#$?%?h?ta?:?b?! c?deuvw?lm?fb?9xp?kno?l m3?u+b?*gv?d!ij?9hijkno?ue? k+b?lm?s?3?ut?lm+no! ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?no?ep?”qr?s?ij?lm+56pw k?t?gl+;! ?ui?pwvw?x?pno +?y?/0qwvwlm+vw?klm+z?v?+v w!ij?kno?ib?v”+ue?2?! ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? v? lm3?uue ?9? 3?uv_?h! _?+3?uxya?u ?ubc?uldhk?u!?+3?uxy3?u)* 3?e*p,f3?9gh,fg3?i*gjkno?ul ?l?udm!?npro?3?um?ib?pql? 3?u ue+r! sv,-lmno?ue)? ?+ue?kb$?lmno? ?+cdtu?+b?k? ?+v;ue?ivw?xp?+x?2yz ? ? ? 3 ! 49 ?v,-lmno?ue)?! |v,-lmg?no2?*p ?3?u?lmno?ue6?lm?a ,-?t?+g?no*pl?k?+?*p! ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? b?,-lmno?*p?vtllm?u12 lmno?udklm3?u12?i?fdklm ?u12?i?ij?bklmg?)?u12+?!u? ?b?,-lmno?*p?vtllm?)?u1 2! sv?)ue)?,-lmg?)? ?g*”+lmno?)? lm?p?;? ?ih?348g?v? lmg?)?! |?nb?f+?m?jlm56;3?u? u?lmno?u?l3?f?l ?h?c?kgl!ij?lmno? ?b?m+?z?u?3?g2h?3?m56?b?+? j?8lm56+lpc?t?h?,? ?/tlam?)? u12?y?+f?!u?m?lmno?cr? ?+bam+3?u?bs?8am? bs?n+ ?la?l?+?bsk?d!u?xp?no? ?+cm?jlm56?;a c+/0?n?+c?f?urs08?u?/?l m3?g+?ucqp?0? d?+aamp?t ?z!ij?b?no?*p?jlm56?no0 ?;w?g?lmno?u?t?no2?9,?! ? ? ? 6 ! 49 ?)? b?9klmno?u+;?)?i?! d%?2007?fkno?)?0?cm?24kh5+ef h?/?klmnoi?i?+?! ?g?2007?klm3?u?+?wdv?t2h |h?h?t?k?ph?2i? ?d! ? !2008mjk?,-?lmg?l! m?n2008w?no?xy?wf?h?f? ?h? y?am? (? ?cmy?+bf?h?! c?b?9?lm?xy?a?l ma?! ? ? ? ? ? ? ? ? ? ? ? ? ?+ + + +? ? ? ? ? ? ? !,-.% ? ? ? 8 ! 49 gno?+a!xy?b?z ?fd/f-gno?+56e86,-no? ?k8?9?u+no2*c*,?+*pq2 */d?,-a+gno?)?/e?*fgn o?m?4?2?gno?+?12/:?+ ?3?no#+cdefgh?gx+noh*?3? 6tl3?+jm?t?v+?! di?2008?k?+?t?6,$? ?*p+?r?9,?b? ?a*p)?/ db,-j?+e8)? lm?w)+.3/eb kl?fl ?hs?/:b,-? +? ?)?2?/?b? ?+?m? ?no?t! ?)?b?9k?*pl)?,fm?m;a?+? ?no?uxy?+8?i*?x? ?p3?no? ?am?8/dcd! ? 1998 ?(23?5?z?q z?+?uu?2?t?g?p?k? ?no ?wk2nod? ?+b?45? tl?jm?! ? 1998 ?x?|+?t? ?/?p+?v ?/+w?! z? 1989 ?*”?3?6l?g i6+3?34?;?l?!?noif?z?j ?no2?no,-?l?f?no+? ?! c)? ?k?ueb?lkvgfi +.?$:vw! 4 committee on government affairs of united states senate .the government performance and results act (gpra)?1993. 5 the uks economics ?+r?|?+ue tu?wdxy?ue_?uuez?uued?|? ?lm?ino?+kl?+wd? )no? ?klm3?u+vw?yxt?lm?013?uu ?! eghben+?gh? ?nhi,-?+?lm3? ?u)?wd?klm3?u?+?t?)+?z!1? ?uellm?k?tlma? ,?no?u*p? sfk?lmgno?e “?)?! :gh?wdc?n+wd?r?z?d013?uu? ?6,3?u)?,-m?no?*p?tl? jm?! ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?)*? ? ? ? ?b?f? ?n!m?uk ?ud?! ?ngh? wd!?uk?pfi fl 8+n?”?ik?pab? ?i?(/?n+eghwd!m?u?#? ?ue?k?tlma?fk?zllm3?u)?l? ?)?! ? ? ? 11 ! 49 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?5555?666677778888? ? ? ? ?n+wdbno?kk3?u?+zd ?t?,-?+lm3?u)?f“p?+3?uz ?ujlm3?u?8am?!1?9,? lm?no?u?*”m?*p?,-mno? ?)?! ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?5555?9999:? ? ? ? ?n+?b?k?lmno?*?fl hf ?)vf+?v?f?/vw?! ?+3?u)?b?f? ?l8am?u+? ?9?a2?u?+?fk+3?u)?/f ?! ?nsfk?lmgno?)? ?)v?t? )?+h?pc? qfk?+?r? ?a?f?/-#?m? f?i?s?b?! ? ? ? 12 ! 49 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? lmno?fi ?+cdefgh? k?;ue+ ?*?k?ue+? ij? ?n?+r uetughcr? ?kghpfl lmno? i?!? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? !#$%;?( ?aaaabbbb? ? ? ? ?at?”? ?x?l ?-?l?6?:+?-?x?c?2?!? ? ?k?+p”b?+?k?+v?u xyu?+?(?2?fxy?w)kn”?f +upl?+?h?p!? 20039?3?b!maq+? ?k,*”+?+,?+?b?k3?i?fl ?ia6?+4?g2?t?fl bk3? ?z?+?g?#/s?f?+?zv?+?! u?)? ? a:k?+u?$?(? ? ?2?2?:?#j3?hk?4e?t ?3?+?!(?b?y?am?”-?+?/? b?y?+?”+l?”+?yz+l?/ ?b zfp?8?2n/?2?b?h?6?+?u?78 vw?pc?+z? ?d?“,?+?e)bs/?7+? l?d?d?200710! 7a. premchand. public expenditure management. international monetary fund press. 1993. 8 jack diamond. performance measurement and evaluation. oecd working papers, 1994. ?#$%;?( ?ccccdddd? 20 60 ?wkc?,-?(?(economy)? efficiency2?effectiveness?w)+?3e?x? ?2?equity?f?4e? +s?!11#z?uc+?2?b(?brs? (?b ?br?f?+?b! ?ak?+?3e?bb?+!?2008 ?lm=?+?bf?xy?t+?b/”?h?”? h?t+?b/fi ?a?q?b! ?w3?hi 12v;”?3? ?+?bxy(?v?b/”?h?”?h?t +?b/fi ?a?q?b! vw?)m? ?n!m+bh;?( ?eeee5555ffffgggg? ? ? ? ?xsg?/!zz? ?+xy?t/t?h/k8?u2no?/g no?/g?k8/g?p?/?no/jkc?!z? ?xy?l?/?/?/? 5?2;5?/?p2?p?/?p?!? xy?/?/?l/?l/? ?/?! ?%“no?uiz13v;”?no? 11 789-:;ai?2e*p/?m”+? ?9/3?g2w?g*”+?q/g+.3l?/ g?p?k82?c?8/ g?no+?;?”23?g+n o?n?/g+?no?e?”2?.?/g+?o?/ jkgkgnoi?+?pjk?/q?;?”! ?n#cb?km?no?i? ij?n!m+b am+g?p?k82?c?8/g+.3l?/m? ?no?e?jl?”/?.?/g?p?/?; jk?”d?+! ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?;?( ?hhhh.33334444? ?+k?gl?fi 6?xyg?2k 8?+?+m?l?;?l?vw ?d?!zz?+klm?g?g ?lq;?( ?)*? c)?!m+?xy? ?3e? ?u224h5f?h?l?h? ? gy?ama?l?vw?d! ?%3?%“no?uiz ?3? ?20063018 ? ?!?”?2”?t+?!?wd xy?gih?h?f?h?d! ?k?+h?wdxy?l?;? ? ? ? 15 ! 49 ? ?+1?l?1?z?;?h?+ ?!;?( ?llllmmmm? ? ? ? ?uelb 20 40 ? ?f?u e+t?u2ue45?(a?s?v0?ue? q? !?uebp(a2?a?i?b?+?ue?bcm( h?b?9+?lf+ue! ?ue+wd9?v?x ?.?2?.m.s?d!?x?.?p?y?;%;?( ?llllmmmm? ? ? ? _?uueb?cueycd+?cm?u?!? b 20 70 ?(a?b?g?k.2? ?x?+!?ue+q9?.?d! _?uue+?4?bb?2?k.+? _?9? ?fky?c?u9! ?ue? ?_?u;? _?92u9b?-+)? d?bl+?;?! _?u?*?myz?k? f?y?f?*/?7+tc!k_?9?vju9i?m yz?/?myz+?fl ?ku9+?iv?+ ?/1?u9wm?k.?7?tc?+?j? ?7?! ijj?_?9?ku9+?iv?no?k? +?/ju9+,_?9+?z?!?j?+;?0?_? 9ku9+no?! _?uueu7?;?+xp?lm?vw?h?3? ?jmg?+?c_?u;? ?+;?fl ?”?7?9?hk2 jm?0k_?9?3?!?v?tl?jm?7_?9 +?! _?uue?f?v?vw?m? :?cfk!lmp”?;+?r/”?+ ?w)2?2f/,-?i+a+?)?/*”q+?z 2?/lm?+?m! s,-?2?*!?hr?w?6 hr?i2?7? ?q:?78?+?2? ?v?+tl!?x?fl ?*?fi ?8? ?+?+! |24*c!?+?2?6?+? ?e?+)?! ? ? ? 17 ! 49 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?qqqq=?.kkkk?;?( ?llllmmmm? z?uueb?ue?uw?lpuez ( az*p(a?eduen?+vw?f+?b?!? ! )xy?b?;?2-?/dblp$pd“*+e8 6?hp+?u?/eb?f?+?/:b ?;?g?t?+?xy?bl?+f”?g ?,-?+?/ ?b?/? 6?/? ? ?f?k?p+1?l?/+?d?:?! ?ue+6?i?6?+?no?p +?*+c,?+? fk+ 15 ?m-?h?!?=?- ? ? ? 18 ! 49 ?(m4?za?2?+?)?! ?)?+?g? xy?vw-.ld=?bs?v?+?dcma(m+?- .l=-?2?+?dlldamv?ul?p-j+?d! ?.c/ld2.=z?0? 1996 ?+1?16?u 20 80 ?r?kld=+?k?h34?+lz; ?! gaither d199417qc?ald=?+?20 70 ? ?2-?f?a?r?f?u2?ld= +?jm?n?t?v;=-?2?|?+?2? a?+?g! klm?2?3i+;?+?/ l?lt?l+?/ fm6)k8i?d+-?! ?za?+?78?8?+c)?d? 9?8?+a?!?xyf?f?2l ?! ? ?xyaba ?/|=:+;?am=!f?xy0a z=af?!l?xy?hjab?pabh? ?+ b? a2;t a?h! ?fl ?h? ?g2?8?l?l?;?t?!?+?u?fl b p%i? ?2?+?by,?+4?/ fi+?b*f6?+? ?/m”?pc?#k?hk+kh?/lmhk?#lm? ?/26no+;?/12?hk+c=m”! burke199822k? 11 ?/+lm?i?c?0 4 ?/!?+?m?=.? ah2?a0?hf?=.?bn?6?m ?fl ?!?8+e?+?b?g ?9*f;amgi*?+?/ ?jm+?+o?lkl?f2f?+?f?2? 2jmfk+l?f?+*0? ?qp#k6f+;+z*?h?=a2b?s!?zgh ?*?b?jm?!?2?bl+b?6?! ?+bbld=6ldamb+-?212v? ?+?b12l+lm?8+?bl+l?6?l !?ld=+=ab6?l?=a?! ?+bbl+?6?l? za!m?6?+? ?b!?+?/?jm?no?b? ?+?t?kg?j?4c+ 5%!zgh/!m?wd b?34?+?vw?;za+?bm?+?9?! ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?00003333?( ?rrrr? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?3?r?txu?ghx?)+?b?u? ?rs?8gno?! u?3?8?3? rs? rs?! 2003 ?3?g=nu?i?“=ng? uhiz24vh?k=ng?i?! zlm?q r?bme8?l?m! zd?“? ?b3?gm”=ng?x?p?2?no+c d!?“?3?g?w?uz?%x k! lm+zaawdy3?ij?lm;ab ?6l=b?3?f+?ldam?28?|k= gfi + 72 ?lm?i?b?xyv?+za”2a ?(+?a8?gha8?ija8!?b?e? kk?hl+am?”l?kk?h?+am? ?”?!?kpqlm?+m2?tuk?lm?vcz ?!?b?k?v?5lm 2006-2008 ?l?y? ? ?ll?l? /1v 29 ?lm?l?l? /fv 7 ?lm2l? 26?-?-?-:*-?(“)? 8!?xfi fl ?./clm?+?2?!?klm+? ?bbl?klm?i+?k? ?;mkk ?! ?klm?+wd?rv?lm?b?kk? 2l?kk?i?+0?n?kk?+?h?c?0?k ?l?kk?0?+?o?v?k?2?!d?lm? ?bklm”0?+?l?i?b?0r?+?/ ?g?k0lmza?+1? ?)?l m+?flkp?c?f?!e?lm?bt-l?u e+?;lmza+kk?f?2? ?;?l?“?t?9?l,?0!?/ sam,f-l?lam?+wdf! egh?”?xy?23?gh! ? 9? xyab =.? =: 3?9dk ?*p?n?a?u?w?+?! ?nptlmno?k? fl ?llm? ?r?! ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?