基于战略导向和绩效基准的非营利组织预算研究
|
摘要
非营利组织(NPO)是一种区别于政府和市场之外的独立的第三方组织,承担了为社会提供公共产品或公共服务的功能,“政府、市场、非营利组织”三足鼎立的格局是当今世界各个国家发展社会形态的共同趋势。非营利组织有区别于市场和政府的独立特点,作为政府和市场的有益补充,随着社会的不断发展和进步,非营利组织在解决公共问题上的灵活性和效率性的优势日益突出,在社会系统中的地位和重要性不断加强,规模不断扩大,涉及行业协会、基金会,教育机构、医疗卫生组织、社会服务、科研机构等各个领域,在改善人类生活和促进社会发展方面发挥着巨大的贡献。我国非营利组织作为独立的部门发挥作用起步较晚,但是发展却异常迅猛,高速度的成长却没有带来相应的高效管理与之配套,尤其是预算管理十分落后,加强非营利组织管理,以促使其更好地完成使命,树立良好的社会形象,就成为当前研究的热门话题。本文选题于非营利组织管理的预算为题,无疑具一定的理论与现实价值。
由于非营利组织自身缺乏“造血”功能的特征,决定了其所需资金主要来自于政府部门和社会各界的无偿投入和捐赠,预算是决定它们取得资金供给数额的重要依据。因此,通过有说服力的数据预测,获得完成使命或计划的资金需求是非营利组织一项极其重要的工作。但在预算编制过程中,“寻租”的动机需求使这些组织往往不够客观,总是会尽可能多地估计资金需求以谋取自身利益,预算管理起不到应有的作用,“渐进”的预算编制原则落后、约束力下降、监督不到位、预算资金效率低下等,成了当前非营利组织预算管理中的突出问题,甚至成为非营利组织保持健康快速发展状态的严重桎梏。
预算制度的变迁总是依赖于一定的制度环境。现行非营利组织预算制度的诸多问题,是在体制转轨的过程中逐渐积累和沉淀下来的,单纯地依靠预算编制方法的改变不能解决这些问题。只有转变观念,从本质上改变预算原则和预算模式,建立一种适合于当前制度背景的预算制度,才能提高预算资金的效率,发挥预算管理的积极作用。完成社会赋予的使命是非营利组织存在的目的,只有较好地完成其使命并可让社会满意的组织才能发展壮大。文中即以非营利组织的使命研究为切入点,从完成使命的战略制定、战略描述、战略对预算目标的决定、战略对预算绩效指标设计的影响等方面,深入诠释了战略、预算和绩效的关系,从而形成了一种创新性的基于战略导向和绩效基准的非营利组织预算编制思路。
本文共分九章。第一章为总论,从非营利组织已经成为社会经济发展的重要支柱出发,提出了本文的研究背景、研究意义、研究目标和内容,在对非营利组织有关问题进行简要综述以后,介绍了本文的研究方法、研究可能的创新及不足。第二章分析了非营利组织产生的背景和前提,通过比较明确了我国非营利组织的概念,提出了本文的研究范围,然后对国内、外非营利组织的发展现状进行了描述。第三章讨论了预算管理的基本理论和实践,提出公共预算是公共产品的一种工具,公共产品的效率只能通过公共预算体现。本章的重点在于回顾了“政府—企业—政府”的世界范围内预算制度的演进历程,运用“PEST”分析法,从政治、经济、社会、技术方面分析了预算的制度环境。第四章将非营利组织预算置于公共预算的框架体系之下,分析了我国非营利组织预算的基本理论,从预算宗旨、预算体系和预算模式等方面讨论了非营利组织预算的机理;讨论了非营利组织预算与企业预算和政府预算的区别。第五章讨论了我国非营利组织预算管理的现状及问题,分析了现行预算问题的成因,提出非营利组织预算改革的思路是以战略为导向,以绩效为基准,两翼并重。第六章站在战略导向的角度,讨论了战略导向的非营利组织预算目标的确定。先介绍了非营利组织的战略确定,提出非营利组织战略与预算之间的关系是战略目标决定非营利组织的预算目标。运用“战略地图”这种战略描述方法重点分析了非营利组织战略如何描述,如何实现战略目标到预算目标的“软着陆”,制定战略导向的预算目标。讨论了预算目标确定过程中的利益相关者关系协调,对预算目标的确定进行了经济学分析和博弈分析,最后还介绍了非营利组织预算目标确定的原则和方法。第七章是非营利组织预算改革的另一翼,提出了绩效基准预算的编制思路,并在战略地图基础上,运用平衡记分卡体系对非营利组织绩效基准预算的核心环节——绩效指标体系的设计进行探讨。第八章是在第六章和第七章理论探讨的基础上,选取了普通高等院校的教育经费数据进行了实证分析,从支出结构和支出效应上分析了绩效和成本之间的联系,提出了普通高等院校基于绩效的教育经费分配的预算模型。第九章是本文的结论和政策建议及对未来研究的展望。
本研究可能的创新主要在于:一是首创了战略导向和绩效基准相结合的非营利组织预算模式,提出在战略目标指导下以绩效为基准的非营利组织预算思路;二是从宏观与微观两个层面研究非营利组织的预算管理方法;三是提出了建立满足绩效信息提供的非营利组织会计体系改革建议。
As an third sectors, Non-profit organization (NPO) independent of the government and the market, which function is to provide public goods or public service for the community. In various countries, the tripod vertical pattern of "government, market and Non-profit organization" in social system has become the common trend. As a useful supplement for government and market, Non-profit organization's characteristics are different from the market and the government. With the social constant development, Non-profit organization in addressing the public on the issue of flexibility and efficiency of the advantages has become increasingly prominent. Status and importance in the social system has been continuously strengthened, scales have been expanding, involving trade associations, foundations, educational institutions, medical, social services, scientific research institutions, and other fields, plays an enormous contribution in the improvement of human life and the promotion of social development. As an independent sector to play a role, China's Non-profit organization started relatively late, but development is unusually rapid, high-speed growth has not brought the appropriate effective management, especially the budget management. Strengthen the management of Non-profit organization, to promote better accomplish its mission, establish a good social image, has become a hot topic in the current study. This article selects a topic about the Non-profit organization budget, which is a part of in the Non-profit organization management; undoubtedly have a certain theoretical and practical value.
As a non-profit organization's own lack of "blood" functional characteristics, determine its funds mainly from the government departments inputs and the community free donations, budget is an important basis for the fund amounts. Therefore, predicted the funds demand to complete mission or plan by convincing data is an important work in Non-profit organization. In the budgeting process, organizations often lack of objectivity because of "seek-rent", they will estimate funds demand as much as possible to meet its own selfish interests. Budget management does not achieve the proper role, "progressive" budgeting principle behind, budget's binding force drop, and surveillance not to arrive, the lower the efficiency of budget fund, have become the serious problems in Non-profit organizations budget management currently, even became the serious shackles to maintain healthy and rapid development.
Budget system change always relies on certain system environment. Many problems, which existing in the Non-profit organization's budget system, are accumulated and deposited gradually in the process of system transition, simply relying on budgeting method changes cannot solve these problems. Increasing the efficiency of budget funds, displaying the positive role of budget management, only through changing ideas, changing budget principle and budget model, establishes one kind of budget system to suit current system environment. Completes the mission which the society entrusts is the purpose of the Non-profit organization, only to complete the mission so that the community can be satisfied with the organization to grow and develop. This article take Non-profit organization's mission as the breakthrough point, from the strategy decided to complete the mission, strategic description , strategic objective to the budget goal decision, strategy on the budget performance indicators aspects and so on, to explained the relationship between strategy, budget and performance, formed Non-profit organization budget ideas which based on the strategy oriented and performance benchmark.
This paper is divided into nine chapters. The first chapter is the general ideas, beginning with the Non-profit organizations has become an important pillar of socio-economic development, bring forward the research issues, research significance research objectives and content. After review paper issues about Non-profit organization, introduced this article research techniques, research innovation and research insufficient.
Chapter II has analyzed the background which the Non-profit organization produced, defined the concept boundary of China's Non-profit organization by comparison, proposed the scope of the study, described the status about domestic and foreign Non-profit organization development.
Chapter III discusses budget management basic theory and practice. Proposed the public budget is a tool for public goods; the efficiency of public goods can only be reflected through the public budget. Focus on this chapter is review the budget system's revolution process which is "government - enterprise - government" , then use the "PEST" analysis method to analysis the budget system environment from the political, economic, social and technical aspects.
Chapter IV placed the Non-profit organizations in the framework of the public budget, analysis the elementary theory in budget management for the China's Non-profit organization. From budget purposes, budget system, budget model, and other aspects to discuss the budget mechanism. Comparison the difference between the Non-profit organization budget, enterprise budget and government budget.
Chapter V discuss the status of budget management and problems in China's Non-profit organization ,analysis the cause of the current problems. Proposed the Non-profit organization reform ideas: Strategic-oriented and performance-based, two wings pay equal attention.
Chapter VI stands in the strategy oriented angle discussed the establishment of the budget objectives in Non-profit organization. First introduced a Non-profit organization strategy determined, then discuss the relationship between strategy and budget: strategic target decides Non-profit organization's budget objective. Use strategic analysis method like as "strategic map" to analysis how to describe Non-profit organization's strategy, how to achieve "soft landing" from strategic target to budget objective in order to establish strategic oriented budget objective. Discussed coordination between stakeholders in the process of budget objective establish, carry on economics analysis and game analysis. At last gave a briefing on principles and methods for budget targets established.
Chapter VII discussed ideas of the based-performance budget, which is another wing for Non-profit organization budget reform. After describe strategic map, we need use balanced Scorecard system to design the performance index system, which is key approach in the based-performance budget.
After theory discussion in Chapter VI and VII, Chapter VIIIselects regular institutions of higher education's expenditure data to carry on the empirical analysis. Analyzed the linkages relation between performance and the cost through the disbursement structure and the disbursement effect aspects, proposed education expenditure allocation model which based on the performance.
Chapter IX will be this article's conclusions, policy suggestions and the prospects for future research.
The possible innovations of the paper are mainly displayed as follows.
First, initially created the budget model in Non-profit organization which is combinated the strategies and performance, proposed the budget ideas which are based on the strategic oriented and performance benchmarked. Secondly, research on the Non-profit organization's budget management method from macro and the micro levels. Thirdly, proposed the suggestions about the accounting system reform in Non-profit organization in order to provide the performance information to meet the budget demand.
由于非营利组织自身缺乏“造血”功能的特征,决定了其所需资金主要来自于政府部门和社会各界的无偿投入和捐赠,预算是决定它们取得资金供给数额的重要依据。因此,通过有说服力的数据预测,获得完成使命或计划的资金需求是非营利组织一项极其重要的工作。但在预算编制过程中,“寻租”的动机需求使这些组织往往不够客观,总是会尽可能多地估计资金需求以谋取自身利益,预算管理起不到应有的作用,“渐进”的预算编制原则落后、约束力下降、监督不到位、预算资金效率低下等,成了当前非营利组织预算管理中的突出问题,甚至成为非营利组织保持健康快速发展状态的严重桎梏。
预算制度的变迁总是依赖于一定的制度环境。现行非营利组织预算制度的诸多问题,是在体制转轨的过程中逐渐积累和沉淀下来的,单纯地依靠预算编制方法的改变不能解决这些问题。只有转变观念,从本质上改变预算原则和预算模式,建立一种适合于当前制度背景的预算制度,才能提高预算资金的效率,发挥预算管理的积极作用。完成社会赋予的使命是非营利组织存在的目的,只有较好地完成其使命并可让社会满意的组织才能发展壮大。文中即以非营利组织的使命研究为切入点,从完成使命的战略制定、战略描述、战略对预算目标的决定、战略对预算绩效指标设计的影响等方面,深入诠释了战略、预算和绩效的关系,从而形成了一种创新性的基于战略导向和绩效基准的非营利组织预算编制思路。
本文共分九章。第一章为总论,从非营利组织已经成为社会经济发展的重要支柱出发,提出了本文的研究背景、研究意义、研究目标和内容,在对非营利组织有关问题进行简要综述以后,介绍了本文的研究方法、研究可能的创新及不足。第二章分析了非营利组织产生的背景和前提,通过比较明确了我国非营利组织的概念,提出了本文的研究范围,然后对国内、外非营利组织的发展现状进行了描述。第三章讨论了预算管理的基本理论和实践,提出公共预算是公共产品的一种工具,公共产品的效率只能通过公共预算体现。本章的重点在于回顾了“政府—企业—政府”的世界范围内预算制度的演进历程,运用“PEST”分析法,从政治、经济、社会、技术方面分析了预算的制度环境。第四章将非营利组织预算置于公共预算的框架体系之下,分析了我国非营利组织预算的基本理论,从预算宗旨、预算体系和预算模式等方面讨论了非营利组织预算的机理;讨论了非营利组织预算与企业预算和政府预算的区别。第五章讨论了我国非营利组织预算管理的现状及问题,分析了现行预算问题的成因,提出非营利组织预算改革的思路是以战略为导向,以绩效为基准,两翼并重。第六章站在战略导向的角度,讨论了战略导向的非营利组织预算目标的确定。先介绍了非营利组织的战略确定,提出非营利组织战略与预算之间的关系是战略目标决定非营利组织的预算目标。运用“战略地图”这种战略描述方法重点分析了非营利组织战略如何描述,如何实现战略目标到预算目标的“软着陆”,制定战略导向的预算目标。讨论了预算目标确定过程中的利益相关者关系协调,对预算目标的确定进行了经济学分析和博弈分析,最后还介绍了非营利组织预算目标确定的原则和方法。第七章是非营利组织预算改革的另一翼,提出了绩效基准预算的编制思路,并在战略地图基础上,运用平衡记分卡体系对非营利组织绩效基准预算的核心环节——绩效指标体系的设计进行探讨。第八章是在第六章和第七章理论探讨的基础上,选取了普通高等院校的教育经费数据进行了实证分析,从支出结构和支出效应上分析了绩效和成本之间的联系,提出了普通高等院校基于绩效的教育经费分配的预算模型。第九章是本文的结论和政策建议及对未来研究的展望。
本研究可能的创新主要在于:一是首创了战略导向和绩效基准相结合的非营利组织预算模式,提出在战略目标指导下以绩效为基准的非营利组织预算思路;二是从宏观与微观两个层面研究非营利组织的预算管理方法;三是提出了建立满足绩效信息提供的非营利组织会计体系改革建议。
As an third sectors, Non-profit organization (NPO) independent of the government and the market, which function is to provide public goods or public service for the community. In various countries, the tripod vertical pattern of "government, market and Non-profit organization" in social system has become the common trend. As a useful supplement for government and market, Non-profit organization's characteristics are different from the market and the government. With the social constant development, Non-profit organization in addressing the public on the issue of flexibility and efficiency of the advantages has become increasingly prominent. Status and importance in the social system has been continuously strengthened, scales have been expanding, involving trade associations, foundations, educational institutions, medical, social services, scientific research institutions, and other fields, plays an enormous contribution in the improvement of human life and the promotion of social development. As an independent sector to play a role, China's Non-profit organization started relatively late, but development is unusually rapid, high-speed growth has not brought the appropriate effective management, especially the budget management. Strengthen the management of Non-profit organization, to promote better accomplish its mission, establish a good social image, has become a hot topic in the current study. This article selects a topic about the Non-profit organization budget, which is a part of in the Non-profit organization management; undoubtedly have a certain theoretical and practical value.
As a non-profit organization's own lack of "blood" functional characteristics, determine its funds mainly from the government departments inputs and the community free donations, budget is an important basis for the fund amounts. Therefore, predicted the funds demand to complete mission or plan by convincing data is an important work in Non-profit organization. In the budgeting process, organizations often lack of objectivity because of "seek-rent", they will estimate funds demand as much as possible to meet its own selfish interests. Budget management does not achieve the proper role, "progressive" budgeting principle behind, budget's binding force drop, and surveillance not to arrive, the lower the efficiency of budget fund, have become the serious problems in Non-profit organizations budget management currently, even became the serious shackles to maintain healthy and rapid development.
Budget system change always relies on certain system environment. Many problems, which existing in the Non-profit organization's budget system, are accumulated and deposited gradually in the process of system transition, simply relying on budgeting method changes cannot solve these problems. Increasing the efficiency of budget funds, displaying the positive role of budget management, only through changing ideas, changing budget principle and budget model, establishes one kind of budget system to suit current system environment. Completes the mission which the society entrusts is the purpose of the Non-profit organization, only to complete the mission so that the community can be satisfied with the organization to grow and develop. This article take Non-profit organization's mission as the breakthrough point, from the strategy decided to complete the mission, strategic description , strategic objective to the budget goal decision, strategy on the budget performance indicators aspects and so on, to explained the relationship between strategy, budget and performance, formed Non-profit organization budget ideas which based on the strategy oriented and performance benchmark.
This paper is divided into nine chapters. The first chapter is the general ideas, beginning with the Non-profit organizations has become an important pillar of socio-economic development, bring forward the research issues, research significance research objectives and content. After review paper issues about Non-profit organization, introduced this article research techniques, research innovation and research insufficient.
Chapter II has analyzed the background which the Non-profit organization produced, defined the concept boundary of China's Non-profit organization by comparison, proposed the scope of the study, described the status about domestic and foreign Non-profit organization development.
Chapter III discusses budget management basic theory and practice. Proposed the public budget is a tool for public goods; the efficiency of public goods can only be reflected through the public budget. Focus on this chapter is review the budget system's revolution process which is "government - enterprise - government" , then use the "PEST" analysis method to analysis the budget system environment from the political, economic, social and technical aspects.
Chapter IV placed the Non-profit organizations in the framework of the public budget, analysis the elementary theory in budget management for the China's Non-profit organization. From budget purposes, budget system, budget model, and other aspects to discuss the budget mechanism. Comparison the difference between the Non-profit organization budget, enterprise budget and government budget.
Chapter V discuss the status of budget management and problems in China's Non-profit organization ,analysis the cause of the current problems. Proposed the Non-profit organization reform ideas: Strategic-oriented and performance-based, two wings pay equal attention.
Chapter VI stands in the strategy oriented angle discussed the establishment of the budget objectives in Non-profit organization. First introduced a Non-profit organization strategy determined, then discuss the relationship between strategy and budget: strategic target decides Non-profit organization's budget objective. Use strategic analysis method like as "strategic map" to analysis how to describe Non-profit organization's strategy, how to achieve "soft landing" from strategic target to budget objective in order to establish strategic oriented budget objective. Discussed coordination between stakeholders in the process of budget objective establish, carry on economics analysis and game analysis. At last gave a briefing on principles and methods for budget targets established.
Chapter VII discussed ideas of the based-performance budget, which is another wing for Non-profit organization budget reform. After describe strategic map, we need use balanced Scorecard system to design the performance index system, which is key approach in the based-performance budget.
After theory discussion in Chapter VI and VII, Chapter VIIIselects regular institutions of higher education's expenditure data to carry on the empirical analysis. Analyzed the linkages relation between performance and the cost through the disbursement structure and the disbursement effect aspects, proposed education expenditure allocation model which based on the performance.
Chapter IX will be this article's conclusions, policy suggestions and the prospects for future research.
The possible innovations of the paper are mainly displayed as follows.
First, initially created the budget model in Non-profit organization which is combinated the strategies and performance, proposed the budget ideas which are based on the strategic oriented and performance benchmarked. Secondly, research on the Non-profit organization's budget management method from macro and the micro levels. Thirdly, proposed the suggestions about the accounting system reform in Non-profit organization in order to provide the performance information to meet the budget demand.
引文
1.[美]阿尔温·托夫勒.第三次浪潮[M].上海:三联书店,1984,320-324
2.[美]艾伦·希克.现代公共支出管理办法[M].北京,经济管理出版社,2001
3.[美]爱伦·鲁宾著,叶娟丽译.公共预算中的政治:收入与支出、借贷与平衡(第四版)[M].北京:中国人民大学出版社,2001
4.[美]保罗·C·莱特,罗伯特·W·巴可夫,张秀琴译.持续创新:打造自发创新的政府和非营利组织[M].北京:中国人民大学出版社,2004
5.[美]保罗·C·纳特,罗伯特·W·巴可夫著,陈振明等译.公共和第三部门组织的战略管理:领导手册[M].北京:中国人民大学出版社,2002,73-85
6.[美]财务会计准则委员会,娄尔行译.论财务会计概念(第四辑)“非营利组织编制财务报告的目的”[M].北京:中国财政经济出版社,1992
7.[美]弗斯顿伯格,朱进宁译.非营利机构的生财之道(中译本)[M].北京:科学出版社,1991,12-14
8.[美]亨利·明茨伯格.战略的5种定义.IT经理世界[J].2004(5):108-111
9.[美]莱斯特·M·萨拉蒙,谭静编译.非营利部门的崛起.马克思主义与现实[M].2002,57-63
10.[美]莱斯特·M·萨拉蒙.全球公民社会-非营利部门视界[M]..北京:社会科学文献出版社,2001
11.[美]露西·拉普斯基等,李正译.高校的财务运作[M].北京:中国财政经济出版社,2004
12.[美]罗伯特·J·弗里曼等著,王建英等译.政府及非营利组织会计理论与实务[M].北京:清华大学出版社,1999
13.[美]罗伯特·卡普兰,大卫·诺顿.平衡计分卡[M].广州:广东经济出版社,2004,143
14.[美]罗伯特·卡普兰,大卫·诺顿著,刘俊勇,孙薇译.战略地图-化无形资产为有形成果[M].广州:广东经济出版社,2005,14
15.[美]普雷姆詹德·A·预算经济学.北京:中国财政经济出版社[M].1989,42
16.[美]斯蒂格利茨,沃尔什著.黄险峰,张帆译.经济学(第三版)[M].北京:中国人民大学出版社,2005,214
17.[美]斯蒂格利茨.政府为什么干预经济[M].北京:中国物资出版社,1998,74
18.[美]托马斯·D·林奇著,苟燕楠,董静译.美国公共预算(第四版)[M].北京:中国财政经济出版社,2001:4
19.[美]小艾尔弗雷德·D·钱德勒.看得见的手-美国企业的管理革命[M].北京:商务印书馆,1997
20.[美]约翰·米德尔顿·鲍勃.戈尔斯基著,王啸译.战略管理[M].北京:华夏出版社,2004(1):9-12
21.[英]理查德·威廉姆斯.组织绩效管理[M].北京:清华大学出版社,汤姆森学习出版社,2002
22.《马克思恩格斯全集》第9卷.北京:人民出版社,1961:87
23.包晓岚,唐梅.普通高等学校经费收入预测模型.财政监督[J].2007(2):43-45
24.包晓岚.基于绩效的普通高等学校支出预算.理论月刊[J].2007(4):100-102
25.财政部会计司.美国政府及非营利组织会计讲座.北京:中国财政经济出版社,2002
26.财政部会计司考察团.英、法非营利组织和政府会计准则考察报告.会计研究[J].2004(11):4-10
27.财政部预算司.预算管理国际经验透视.北京:中国财政经济出版社,2003
28.蔡志宏:基于利益相关者目标的高校绩效指标设计.会计之友[J].2008(3):65-66
29.陈虹.“顾客导向”与我国政府绩效评估.云南社会科学[J].2004(1):4-8
30.陈俊龙,孙扬澄,金鑫.非营利组织绩效提升的策略研究.上海经济研究[J].2003(2):54-59
31.陈俊龙.非营利组织绩效管理.[博士学位论文].北京:国家图书馆,2002
32.陈立齐.美国政府会计的原则和重大变化简介.会计研究[J].2004(9):28-30
33.陈林.非营利组织法人治理研究.[博士学位论文].北京:中国国家图书馆,2002
34.陈胜军.周边绩效理论与实践.北京:对外经济贸易出版社.2007,3:19-24
35.陈玉娟.松弛预算的博弈分析.现代管理科学[J].2005(1):67-68
36.陈毓新.部门预算编制存在的问题与对策.绍兴文理学院学报[J].2006(12):91-93
37.陈志勇.构建政府绩效指标的几个要求-平衡记分卡特征的启示.莆田学院学报[J].2007(2):10-13
38.丛树海.关于公共预算编制若干问题的探讨.财政研究[J].2004(1):38-40
39.丛树海.建立分类管理的国家预算体系.财经研究[J].2000(6):23-29,100-102
40.崔津渡.标准周期预算管理.北京:中国财政经济出版社,2004,30-45
41.崔也光.企业预算管理的新视点--“预算管理及中外政府采购研讨会”综述.中国财经报,2001(6.14)
42.戴璐.美国绩效预算管理及其启示.财会月刊[J].2007(1):40-42
43.邓国胜.非营利组织"APC"评估理论.中国行政管理[J].2004(10):33-37
44.邓国胜.非营利组织评估.北京:社会科学文献出版社,2001,2-41
45.丁美东.非营利组织及其价格机制研究.[博士学位论文].北京:中国国家图书馆,2003
46.杜清玲,巴连良.个人绩效概念的多维诠释.企业改革与管理[J].2007(5):57-58
47.高晨.企业预算管理-以战略为导向.北京:中国财政经济出版社,2004,10-44
48.高雷,张婷.非营利组织绩效预算评价指标体系的构建.西南科技大学学报(哲学社会科学版)[J].2007(4):30-33
49.高伟明,马笑渊.预算博弈现象以及对策分析.财政研究[J].2003(4):14-17
50.郭国庆.国外非营利组织的界定与分类研究.市场与人口分析[J].1999(11):5-8
51.郭志刚.社会统计分析方法.北京:中国人民大学出版社,1999:138
52.郝云宏,曲亮.基于战略管理框架的政府绩效评估机理.科技进步与对策[J].2005(1):46-47
53.胡军.非营利组织的治理机制研究.[博士学位论文].北京:国家图书馆,2008
54.胡志红.公共支出预算管理的经济学分析.新疆财经[J].2005(5):45-47
55.黄明.论政府预算行为效率.经济研究参考[J].2000(48):21-28
56.黄英.政府预算会计向权责发生制转变的必要性探讨.重庆大学学报(社会科学版)[J].2004(6):41-42
57.贾康.从民怨到民享.长春:吉林科学技术出版社,2001
58.贾康.公共财政与预算管理改革.预算管理与会计,2001(6):3-7
59.焦建国.民主财政论:财政制度变迁分析.http://www.cel.cn.
60.康新花.不同利益集团间的讨价还价-小议预算目标的确定.新疆农垦经济[J].2005(8):146-147
61.李丹.论我国高等学校预算管理[硕士学位论文].北京:中国国家图书馆,2005
62.李建发.论改进我国政府会计与财务报告.会计研究[J].2001(6):10-16
63.李维安,申光龙.非营利组织的管理与界定性研究.天津:2001年南开--启明经营管理国际学术研讨会学术交流论文集.2001:1-11
64.李维安.非营利组织管理学.高等教育出版社[M],2005:135-144
65.李元、杨薇钰.从概念框架的制度属性看政府会计的模式变革.财经论坛[J].2005(2):92-98
66.梁燕,杨健安,吴锡尧,宋剑波,王斌会.我国高等科技投入检测评价标准与实证分析.高教探索[J].2004(2):17-18
67.刘国翰.非营利部门的界定.南京社会科学[J].2001(5):8-11
68.刘凌冰.非营利组织中平衡记分卡的应用研究.[硕士学位论文].北京:国家图书馆,2005
69.刘谊,廖莹毅.权责发生制预算会计改革:OECD国家的经验及启示,会计研究[J].2004(7):10-14
70.刘玉廷.我国政府会计改革的若干问题.会计研究[J].2004(9):2-5
71.楼继伟.政府预算与会计的未来.北京:中国财政经济出版社,2002
72.陆建桥.关于加强我国政府会计理论研究的几个问题.会计研究[J].2004(7):3-9
73.路媛.中美高等学校预算体制比较.教育财会研究[J].2004(6):44-48
74.吕小艇,俞元鹉.建立绩效预算评价体系的研究.预算管理会计月刊[J].2004(5):28-30
75.马蔡琛.中国政府预算管理的环境特点及其改革取向.现代财经[J].2004(9):8-10
76.马国贤,缪惠频,论公共财政框架建设的三位一体模式-兼论深化部门预算改革的途径.财政研究[J],2004(1):6-9
77.马骏.中国公共预算改革的目标选择:近期目标与远期目标.中央财经大学学报[J].2005(10):1-6
78.马胜杰,夏杰长.公共经济学.北京:中国财政经济出版社,2003:27
79.马迎贤.从代理理论的角度谈非营利组织治理.财会月刊[J],2006(4):24-26
80.米红,郭书君.未来十年我国高等教育经费投入状况的理论分析与实证研究.教育与经济[J].2005(1):30-34
81.牟树青 于主姮 崔运政.当前我国部门预算改革中存在的问题及建议.财政研究[J].2004(7):20-22
82.潘旭明.组织绩效的评价标准及影响因素分析.电子科技大学学报(社科版)[J].2004(2):20-23
83.彭国甫,李树丞,盛明科.应用层次分析法确定政府绩效评估指标权重研究.中国软科学[J].2004(6):136-139
84.彭剑锋.人力资源管理概论.上海:复旦大学出版社,2003:45
85.彭健.美国联邦政府预算管理模式及启示.山东财政学院学报[J].2002(6):57-62
86.皮可慰,苏少坡,谭淑坚.预算编制改革的理论与实践.广西社会科学[J].2002(1):85-88
87.蒲源清.国家预算、政府预算、公共预算的内涵辨析.财政监督[J].2008(8):76-77
88.秦蓉.预算制度的国际比较及启示.财会月刊[J].2004A(12):43-44
89.司徒达贤.战略管理理论-观念架构与分析方法.上海:复旦大学出版社,2003(10):14-16
90.宋德浩,罗志艳.浅论非营利组织绩效管理.湖南财经高等专科学校学报[J].2005(8):77-80
91.汤谷良,杜菲.基于公司战略预算目标体系模型的构建.财会通讯(综合版)[J].2004(2):14-15
92.汤谷良,李苹莉.系统架构我国企业的预算管理.财政研究[J].2000(2):51-54
93.唐梅,包晓岚.高校会计权责发生制改革探索.科技与企业[J].2007(6):46-48
94.唐蓉,王立萍.绩效预算与非营利组织的可持续发展.会计之友[J].2007(6)上:44-45
95.唐跃军,左晶晶.中国非营利组织的评估指标体系.改革[J].2005(3):104-110
96.滕世华.公共物品非营利组织供给的理论依据.云南行政学院学报[J].2002(6):34-37
97.王德祥,黄萍,美国新绩效预算改革及其对我国公共财政建设的启示[J].科技进步与对策,2004(12):84-86
98.王海燕.非营利组织预算管理模式研究.财会月刊(理论)[J].2006(11):72-74
99.王化成,佟岩,李勇.全面预算管理.北京:中国人民大学出版社,2004:23
100.王琳.非营利组织财务控制研究.[博士学位论文].北京:国家图书馆,2002
101.王名.非营利组织管理概论.北京:中国人民大学出版社,2002:9
102.王名.非营利组织及其对中国事业单位改革的意义.学会[J].2005(2):30-32
103.王名.中国的非政府公共部门(上).中国行政管理[J].2001(5):32-36
104.王绍光.多元与统一:第三部门国际比较.杭州:浙江人民出版社,1999
105.王绍光.美国进步时代的启示.读书[J].2001(8):21-25
106.王雍君.公共预算管理.北京:经济科学出版社,2002:3
107.王永利.非营利组织会计问题研究.[硕士学位论文].北京:中国国家图书馆,2004
108.王则柯.新编博弈论平话.北京:中信出版社,2004:7-11
109.王哲.绩效预算改革问题研究.[硕士学位论文].北京:国家图书馆,2006
110.韦增忠.以部门预算为契机建立起以绩效预算为核心的高校财务管理预算管理新体系.教育财会研究[J].2002(1):24-26
111.吴东民,董西明.非营利组织管理.北京:中国人民大学出版社,2003,68
112.吴建南,李贵宁.教育财政支出绩效评价:模型及其通用指标体系构建.西安交通大学学报(社会科学版)[J].2004(6):25-31
113.吴建南,孙晓勇.地方政府绩效评价指标体系构建:以乡镇政府为例.理论与改革[J].2005(5):53-57
114.肖育才,潘惠勇.公共预算改革新方向:新绩效预算.科技创业月刊[J].2004(11):87-88
115.杨志勇,张馨.公共经济学.北京:清华大学出版社,2005:25-35
116.姚宝燕.平衡记分卡在非营利组织绩效评价中的应用.财会通讯(综合版)[J].2007(1):78-79
117.叶汉生.“复式预算”呼唤“复式财政”:“复式财政”模式初探.财政与税务[J].2001(12):20-22
118.叶振鹏,张馨.双元结构财政:中国财政模式研究.北京:经济科学出版社,1999,220-240
119.应益华.战略预算管理在高校中的运用.财会通讯(理财版)[J].2006(9):28-29
120.尤建新,王波.公共价值--政府绩效评估的新标准.上海管理科学[J].2004(5):52
121.游祥斌.公共部门绩效预算研究.[博士学位论文].北京:中国人民大学图书馆,2004
122.于增彪.预算--有用而又令人头痛的解决问题的现代企业管理方法[J].新理财,2003(3):37-40
123.余峰.高校科研经费管理问题分析.www.kixxlw.com
124.余小平,孔志锋.在我国实行绩效预算的设想.财政研究[J].2004(2):2-6
125.袁培全.公共预算管理研究.[博士学位论文].北京:中国国家图书馆,2005
126.袁星侯.中西政府预算比较研究.[博士学位论文].北京:中国国家图书馆,2002
127.张成福,党秀云.公共管理学.北京:中国人民大学出版社,2001
128.张存禄.高等院校战略追赶途径与标杆管理.江苏高教[J].2007(2):40-42
129.张德.人力资源开发与管理.北京:清华大学出版社,2004:30
130.张如.我国政府预算管理模式若干问题的探讨.商业研究[J].2005(16):65-67
131.张瑞霞,论我国部门预算改革[硕士学位论文].北京:中国国家图书馆,2003
132.张泽明,王丽萍,唐蓉等.高校绩效预算管理模式研究.西南科技大学学报(哲学社会科学版)[J].2004(9):97-100
133.郑家驹.复式预算的产生及发展.财经理论及实践[J].1994(3):57-58
134.郑建新.中国政府预算制度改革研究.北京:中国财政经济出版社,2003:29-48
135.周国强,郭玉莲.部门预算博弈分析与启示.财会月刊(综合)[J].2007(12):47-48
136.周凌云.浅析行政事业单位财务预算管理.商业会计[J].2006(2)下半月刊:43-44
137.朱海宇,刘占军,沈晓伏,刘英.高等学校教育绩效统计指标体系初探.沈阳农业大学学报(社会科学版)[J].2002(12):340
138.Aaron Wildavsky.The Analysis of Issue-Contexts in the Study of Decisi-on Making.The Journal of Politics.Vol.24,No.4,pp.717-732.
139.Aaron Wildavsky.The Political Economy of Efficiency:Cost-Benefit Analysis,Systems Analysis,and Program Budgeting.Public Administration Review.Vol.26,No.4,pp.292-310
140.Alison.J.Kirby.Stefan Reichelsetin.Pradyot K Sen.Participation,Slack,and Budget-Based-Performance Evaluation.Journal of accounting Research.Vol.29,No.1,pp.109-128
141.Allan,Peter and Rosenberg,S.Getting a Managerial Performance Appriasal System under Way:New York City's Experience.Public Administration Review.Vol.40 No.4,pp.372-379
142.Anders,Kathleen K.Beyond results:accountability,discretion,and performance budget reform.Accounting & Business Research,2002,Vol.32 Issue 4,pp.277-278,
143.B.M.Bass.Leadership and Performance beyond Expections.NewYork:Free Press,1985.
144.Bartle.John.R.Budgeting,Policy,and Administration:Patterns and Dynamics in the United States.International Journal of Public Administration.2001,Vol.24 Issue 1,pp.21-30
145.Ben Jongbloed,Hans Vossensteyn.Keeping up Performances:An International Survey of Performance based Funding in Higher Education.Journal of Higher Education Policy and Management,pp.2001,23(2):127-145.
146.Bernardin and Johnson.Performance appraisal design,development and im-plementation.Handbook of Human Resource Management.Cambridge,MA:Blackwell
147.Bitter,B.J.and George,K R.The Exemption of Nonprofit Organization from Federal Income Taxation.Yale Law Journal.1976.pp.85
148.Buchanan,James M.,Robert D.Tollison and Gordon Tullock.Toward a Theory of the Rent-Seeking Society.College Station:Texas A&M University.1981,pp.4
149.Cam Scholey.Strategy maps:a step-by-step guide to measuring,managing and communicating the plan.Journal of Business Strategy.Vol.26 No.3 pp.12-19,
150.Chandler A.D.Strategy and Structure.MIT Press.Cambridge,Mass,1962,PP:13
151.Decanio,Stephen J.Catherine Dibble.Keyvan Amiatefi.The Importance of Organizational Structure for the Adoption of Innovations.Management Science,Vol.46,pp.1285-1299
152.Demski, J S. Uncertainty and Evaluation Based on Controllable Performa-nce. Journal of Accounting Research. Vol. 14, Issue 2, pp. 230-245,
153.Donaldon,Lex. Organizational Portfolio Theory: Performance-Driven Organi-zational Change. Contemporary Economic Policy. Vol.18, Issue 4,pp. 386-397
154.Douglass C.North& Robert P.Thowmas. The Rise of Western World: A New Economic History. Economic History Review. Vol. 27, Issue 4, pp.692-694
155.Edwin.L. Theiss. The beginning of business budgeting. The Accounting Re-view.Vol. 12,Issue l,pp. 43-55
156.Gerald Gaither, Brain P Nedwek, John E Neal. Measuring Up: The Promises and Pitfalls of Performance Indicators in Higher Education. Washington DC:Office of Educational Research and Improvement, 1997.
157.Harold Smith. The Budget as an Instrument of Legislative Control and Executive Management. Public Administration Review. IV, pp. 181-188
158.Hatten, M L . Strategic Management in Not-for-Profit Organization . Strategic management journal. Vol.3 No.2, pp. 89-104
159.Henry Mintzberg. Patterns in strategy formation. Management Science, Vol. 24, No. 9.pp.934-948
160.Henry, M L. and Proctor, W. New York State's Performance Budget Experiment. Public Administration Review. Vol.20 No.2, pp. 69-74
161.John Fanning.Budgeting in the 21s century.Management Accounting.Vol.77 Issue 10,pp.24-26
162.Kaplan, Robert S.Five Questions about Strategy Maps. Harvard Management Update.Nov 2004, Vol. 9 Issue 11, pp.3
163.Kaplan,R.S.and D.P.Norton. 1996.Using Balanced Scorecard as a Strategic Management System. Harvard Business Review. Jan-Feb,1976.
164.Kennedy, Alison.Dugdale, David. Getting the most from budgeting. Management Accounting. Vol. 77, Issue 2, pp. 22-25
165.Marion L . Henry and Willis Proctor . New York States Performance Budget Experiment. Public Administration Review. Vol.20 No.2, pp. 69-74
166.Mary Louise Hatten. Strategic in Not-For-Profit Organizations. Strategic Management Journa.Vol. 3,No.2, pp.89-104
167.McCaffery, J.Canada's Envelope Budget: A Strategic Management System. Public Administration Review. Vol.44 No.4, pp. 316-323
168.Naomi Caiden. Patterns of Budgeting. Public Administration Review. Vol.38, No. 6.pp. 539-544.
169.Paul C.Nutt & Robert W.Backoff . Strategy for Public and Third-Sector Organizations. Journal of public administration research and theory. Vol. 5,No.2,pp. 189-211
170.Pitsvada, Bernard & LoStracco, Felix. Performance Budgeting--The Next Budgetary Answer. But What Is The Question? Journal of Public Budgeting. Vol. 14 Issue 1,pp. 53-77
171. Robert D. Behn. Cutback Budgeting.Journal of Policy Analysis and Management. Vol. 4,No. 2, pp. 155-177
172.Robert D. Vinter &Rhea K. Kish. Budgeting for Not-For-Profit Organizations. Public Budgeting & Finance, Vol. 6 Issue 3, pp. 111-112,
173.Robert Simons . Control in an Age of empowerment . Harvard , Business Review. March-April 1995
174.Roberts, Ralph S. USDA's Pioneering Performance Budget. Public Administration Review. Vol.20 No.2, pp. 74-78
175.Roger,A.L.The Common:New Perspectives on Nonprofit Organizations and Voluntary Action.San Francisco,CA:Joeesy-Bass Publishers.1992, pp. 60
176.Salamon, L K and Anheier, H K. Defining the Nonprofit Sector: A Cross-National Analysis. Manchester: Manchester University. 1997, pp. 8
177. Schick Allen. The Road to PPB: The Stages of Budget Reform. Public Administration Review. Vol.26, No.4, pp. 243-258
178.Sergio Ristuccia& Roberto D. Alimonte. On studying public budgets. Public Budgeting & Finance. Autumn 82, Vol. 2 Issue 3, pp. 3-6,
179. Stanley E. Seashore. Criteria of Organizational Effectiveness. Michigan Business Review,1965
180. Sweeny H.W.Allen, Rachlin Robert. Hand book of budgeting (second edition): pp. 2
181.Tarschys Daniel. Rational decrement Budgeting: Elements of an Expenditure Policy for the 1980's. Policy Science. Vol 14,pp. 49-58
182.Tollison,R. D. Rent Seeking: A Survey, in Public Choice Theory. K.C.Rowley, Vermont:Edward Elgar Publishing Company. Vol. 2, pp. 575—602
183.W.L.Koh. R.M.Steers, J.R. Terborg: The Effects of Transformational Leadership on Teacher Attitudes and Student Performance in Singapore. Journal of Organizational Behavior. 1995, (16):319-333
184.Wildavsky, Aaron and Arthur Hammond. Comprehensive Versus Incremental Budgeting in the Department of Agriculture. Administrative Science Quarterly. Vol.44 No.10,pp. 321-346.
185. Wolf, Thomas. Managing ANonprofit Organization. New York: Simon & Shuster, 1990,pp. 6
2.[美]艾伦·希克.现代公共支出管理办法[M].北京,经济管理出版社,2001
3.[美]爱伦·鲁宾著,叶娟丽译.公共预算中的政治:收入与支出、借贷与平衡(第四版)[M].北京:中国人民大学出版社,2001
4.[美]保罗·C·莱特,罗伯特·W·巴可夫,张秀琴译.持续创新:打造自发创新的政府和非营利组织[M].北京:中国人民大学出版社,2004
5.[美]保罗·C·纳特,罗伯特·W·巴可夫著,陈振明等译.公共和第三部门组织的战略管理:领导手册[M].北京:中国人民大学出版社,2002,73-85
6.[美]财务会计准则委员会,娄尔行译.论财务会计概念(第四辑)“非营利组织编制财务报告的目的”[M].北京:中国财政经济出版社,1992
7.[美]弗斯顿伯格,朱进宁译.非营利机构的生财之道(中译本)[M].北京:科学出版社,1991,12-14
8.[美]亨利·明茨伯格.战略的5种定义.IT经理世界[J].2004(5):108-111
9.[美]莱斯特·M·萨拉蒙,谭静编译.非营利部门的崛起.马克思主义与现实[M].2002,57-63
10.[美]莱斯特·M·萨拉蒙.全球公民社会-非营利部门视界[M]..北京:社会科学文献出版社,2001
11.[美]露西·拉普斯基等,李正译.高校的财务运作[M].北京:中国财政经济出版社,2004
12.[美]罗伯特·J·弗里曼等著,王建英等译.政府及非营利组织会计理论与实务[M].北京:清华大学出版社,1999
13.[美]罗伯特·卡普兰,大卫·诺顿.平衡计分卡[M].广州:广东经济出版社,2004,143
14.[美]罗伯特·卡普兰,大卫·诺顿著,刘俊勇,孙薇译.战略地图-化无形资产为有形成果[M].广州:广东经济出版社,2005,14
15.[美]普雷姆詹德·A·预算经济学.北京:中国财政经济出版社[M].1989,42
16.[美]斯蒂格利茨,沃尔什著.黄险峰,张帆译.经济学(第三版)[M].北京:中国人民大学出版社,2005,214
17.[美]斯蒂格利茨.政府为什么干预经济[M].北京:中国物资出版社,1998,74
18.[美]托马斯·D·林奇著,苟燕楠,董静译.美国公共预算(第四版)[M].北京:中国财政经济出版社,2001:4
19.[美]小艾尔弗雷德·D·钱德勒.看得见的手-美国企业的管理革命[M].北京:商务印书馆,1997
20.[美]约翰·米德尔顿·鲍勃.戈尔斯基著,王啸译.战略管理[M].北京:华夏出版社,2004(1):9-12
21.[英]理查德·威廉姆斯.组织绩效管理[M].北京:清华大学出版社,汤姆森学习出版社,2002
22.《马克思恩格斯全集》第9卷.北京:人民出版社,1961:87
23.包晓岚,唐梅.普通高等学校经费收入预测模型.财政监督[J].2007(2):43-45
24.包晓岚.基于绩效的普通高等学校支出预算.理论月刊[J].2007(4):100-102
25.财政部会计司.美国政府及非营利组织会计讲座.北京:中国财政经济出版社,2002
26.财政部会计司考察团.英、法非营利组织和政府会计准则考察报告.会计研究[J].2004(11):4-10
27.财政部预算司.预算管理国际经验透视.北京:中国财政经济出版社,2003
28.蔡志宏:基于利益相关者目标的高校绩效指标设计.会计之友[J].2008(3):65-66
29.陈虹.“顾客导向”与我国政府绩效评估.云南社会科学[J].2004(1):4-8
30.陈俊龙,孙扬澄,金鑫.非营利组织绩效提升的策略研究.上海经济研究[J].2003(2):54-59
31.陈俊龙.非营利组织绩效管理.[博士学位论文].北京:国家图书馆,2002
32.陈立齐.美国政府会计的原则和重大变化简介.会计研究[J].2004(9):28-30
33.陈林.非营利组织法人治理研究.[博士学位论文].北京:中国国家图书馆,2002
34.陈胜军.周边绩效理论与实践.北京:对外经济贸易出版社.2007,3:19-24
35.陈玉娟.松弛预算的博弈分析.现代管理科学[J].2005(1):67-68
36.陈毓新.部门预算编制存在的问题与对策.绍兴文理学院学报[J].2006(12):91-93
37.陈志勇.构建政府绩效指标的几个要求-平衡记分卡特征的启示.莆田学院学报[J].2007(2):10-13
38.丛树海.关于公共预算编制若干问题的探讨.财政研究[J].2004(1):38-40
39.丛树海.建立分类管理的国家预算体系.财经研究[J].2000(6):23-29,100-102
40.崔津渡.标准周期预算管理.北京:中国财政经济出版社,2004,30-45
41.崔也光.企业预算管理的新视点--“预算管理及中外政府采购研讨会”综述.中国财经报,2001(6.14)
42.戴璐.美国绩效预算管理及其启示.财会月刊[J].2007(1):40-42
43.邓国胜.非营利组织"APC"评估理论.中国行政管理[J].2004(10):33-37
44.邓国胜.非营利组织评估.北京:社会科学文献出版社,2001,2-41
45.丁美东.非营利组织及其价格机制研究.[博士学位论文].北京:中国国家图书馆,2003
46.杜清玲,巴连良.个人绩效概念的多维诠释.企业改革与管理[J].2007(5):57-58
47.高晨.企业预算管理-以战略为导向.北京:中国财政经济出版社,2004,10-44
48.高雷,张婷.非营利组织绩效预算评价指标体系的构建.西南科技大学学报(哲学社会科学版)[J].2007(4):30-33
49.高伟明,马笑渊.预算博弈现象以及对策分析.财政研究[J].2003(4):14-17
50.郭国庆.国外非营利组织的界定与分类研究.市场与人口分析[J].1999(11):5-8
51.郭志刚.社会统计分析方法.北京:中国人民大学出版社,1999:138
52.郝云宏,曲亮.基于战略管理框架的政府绩效评估机理.科技进步与对策[J].2005(1):46-47
53.胡军.非营利组织的治理机制研究.[博士学位论文].北京:国家图书馆,2008
54.胡志红.公共支出预算管理的经济学分析.新疆财经[J].2005(5):45-47
55.黄明.论政府预算行为效率.经济研究参考[J].2000(48):21-28
56.黄英.政府预算会计向权责发生制转变的必要性探讨.重庆大学学报(社会科学版)[J].2004(6):41-42
57.贾康.从民怨到民享.长春:吉林科学技术出版社,2001
58.贾康.公共财政与预算管理改革.预算管理与会计,2001(6):3-7
59.焦建国.民主财政论:财政制度变迁分析.http://www.cel.cn.
60.康新花.不同利益集团间的讨价还价-小议预算目标的确定.新疆农垦经济[J].2005(8):146-147
61.李丹.论我国高等学校预算管理[硕士学位论文].北京:中国国家图书馆,2005
62.李建发.论改进我国政府会计与财务报告.会计研究[J].2001(6):10-16
63.李维安,申光龙.非营利组织的管理与界定性研究.天津:2001年南开--启明经营管理国际学术研讨会学术交流论文集.2001:1-11
64.李维安.非营利组织管理学.高等教育出版社[M],2005:135-144
65.李元、杨薇钰.从概念框架的制度属性看政府会计的模式变革.财经论坛[J].2005(2):92-98
66.梁燕,杨健安,吴锡尧,宋剑波,王斌会.我国高等科技投入检测评价标准与实证分析.高教探索[J].2004(2):17-18
67.刘国翰.非营利部门的界定.南京社会科学[J].2001(5):8-11
68.刘凌冰.非营利组织中平衡记分卡的应用研究.[硕士学位论文].北京:国家图书馆,2005
69.刘谊,廖莹毅.权责发生制预算会计改革:OECD国家的经验及启示,会计研究[J].2004(7):10-14
70.刘玉廷.我国政府会计改革的若干问题.会计研究[J].2004(9):2-5
71.楼继伟.政府预算与会计的未来.北京:中国财政经济出版社,2002
72.陆建桥.关于加强我国政府会计理论研究的几个问题.会计研究[J].2004(7):3-9
73.路媛.中美高等学校预算体制比较.教育财会研究[J].2004(6):44-48
74.吕小艇,俞元鹉.建立绩效预算评价体系的研究.预算管理会计月刊[J].2004(5):28-30
75.马蔡琛.中国政府预算管理的环境特点及其改革取向.现代财经[J].2004(9):8-10
76.马国贤,缪惠频,论公共财政框架建设的三位一体模式-兼论深化部门预算改革的途径.财政研究[J],2004(1):6-9
77.马骏.中国公共预算改革的目标选择:近期目标与远期目标.中央财经大学学报[J].2005(10):1-6
78.马胜杰,夏杰长.公共经济学.北京:中国财政经济出版社,2003:27
79.马迎贤.从代理理论的角度谈非营利组织治理.财会月刊[J],2006(4):24-26
80.米红,郭书君.未来十年我国高等教育经费投入状况的理论分析与实证研究.教育与经济[J].2005(1):30-34
81.牟树青 于主姮 崔运政.当前我国部门预算改革中存在的问题及建议.财政研究[J].2004(7):20-22
82.潘旭明.组织绩效的评价标准及影响因素分析.电子科技大学学报(社科版)[J].2004(2):20-23
83.彭国甫,李树丞,盛明科.应用层次分析法确定政府绩效评估指标权重研究.中国软科学[J].2004(6):136-139
84.彭剑锋.人力资源管理概论.上海:复旦大学出版社,2003:45
85.彭健.美国联邦政府预算管理模式及启示.山东财政学院学报[J].2002(6):57-62
86.皮可慰,苏少坡,谭淑坚.预算编制改革的理论与实践.广西社会科学[J].2002(1):85-88
87.蒲源清.国家预算、政府预算、公共预算的内涵辨析.财政监督[J].2008(8):76-77
88.秦蓉.预算制度的国际比较及启示.财会月刊[J].2004A(12):43-44
89.司徒达贤.战略管理理论-观念架构与分析方法.上海:复旦大学出版社,2003(10):14-16
90.宋德浩,罗志艳.浅论非营利组织绩效管理.湖南财经高等专科学校学报[J].2005(8):77-80
91.汤谷良,杜菲.基于公司战略预算目标体系模型的构建.财会通讯(综合版)[J].2004(2):14-15
92.汤谷良,李苹莉.系统架构我国企业的预算管理.财政研究[J].2000(2):51-54
93.唐梅,包晓岚.高校会计权责发生制改革探索.科技与企业[J].2007(6):46-48
94.唐蓉,王立萍.绩效预算与非营利组织的可持续发展.会计之友[J].2007(6)上:44-45
95.唐跃军,左晶晶.中国非营利组织的评估指标体系.改革[J].2005(3):104-110
96.滕世华.公共物品非营利组织供给的理论依据.云南行政学院学报[J].2002(6):34-37
97.王德祥,黄萍,美国新绩效预算改革及其对我国公共财政建设的启示[J].科技进步与对策,2004(12):84-86
98.王海燕.非营利组织预算管理模式研究.财会月刊(理论)[J].2006(11):72-74
99.王化成,佟岩,李勇.全面预算管理.北京:中国人民大学出版社,2004:23
100.王琳.非营利组织财务控制研究.[博士学位论文].北京:国家图书馆,2002
101.王名.非营利组织管理概论.北京:中国人民大学出版社,2002:9
102.王名.非营利组织及其对中国事业单位改革的意义.学会[J].2005(2):30-32
103.王名.中国的非政府公共部门(上).中国行政管理[J].2001(5):32-36
104.王绍光.多元与统一:第三部门国际比较.杭州:浙江人民出版社,1999
105.王绍光.美国进步时代的启示.读书[J].2001(8):21-25
106.王雍君.公共预算管理.北京:经济科学出版社,2002:3
107.王永利.非营利组织会计问题研究.[硕士学位论文].北京:中国国家图书馆,2004
108.王则柯.新编博弈论平话.北京:中信出版社,2004:7-11
109.王哲.绩效预算改革问题研究.[硕士学位论文].北京:国家图书馆,2006
110.韦增忠.以部门预算为契机建立起以绩效预算为核心的高校财务管理预算管理新体系.教育财会研究[J].2002(1):24-26
111.吴东民,董西明.非营利组织管理.北京:中国人民大学出版社,2003,68
112.吴建南,李贵宁.教育财政支出绩效评价:模型及其通用指标体系构建.西安交通大学学报(社会科学版)[J].2004(6):25-31
113.吴建南,孙晓勇.地方政府绩效评价指标体系构建:以乡镇政府为例.理论与改革[J].2005(5):53-57
114.肖育才,潘惠勇.公共预算改革新方向:新绩效预算.科技创业月刊[J].2004(11):87-88
115.杨志勇,张馨.公共经济学.北京:清华大学出版社,2005:25-35
116.姚宝燕.平衡记分卡在非营利组织绩效评价中的应用.财会通讯(综合版)[J].2007(1):78-79
117.叶汉生.“复式预算”呼唤“复式财政”:“复式财政”模式初探.财政与税务[J].2001(12):20-22
118.叶振鹏,张馨.双元结构财政:中国财政模式研究.北京:经济科学出版社,1999,220-240
119.应益华.战略预算管理在高校中的运用.财会通讯(理财版)[J].2006(9):28-29
120.尤建新,王波.公共价值--政府绩效评估的新标准.上海管理科学[J].2004(5):52
121.游祥斌.公共部门绩效预算研究.[博士学位论文].北京:中国人民大学图书馆,2004
122.于增彪.预算--有用而又令人头痛的解决问题的现代企业管理方法[J].新理财,2003(3):37-40
123.余峰.高校科研经费管理问题分析.www.kixxlw.com
124.余小平,孔志锋.在我国实行绩效预算的设想.财政研究[J].2004(2):2-6
125.袁培全.公共预算管理研究.[博士学位论文].北京:中国国家图书馆,2005
126.袁星侯.中西政府预算比较研究.[博士学位论文].北京:中国国家图书馆,2002
127.张成福,党秀云.公共管理学.北京:中国人民大学出版社,2001
128.张存禄.高等院校战略追赶途径与标杆管理.江苏高教[J].2007(2):40-42
129.张德.人力资源开发与管理.北京:清华大学出版社,2004:30
130.张如.我国政府预算管理模式若干问题的探讨.商业研究[J].2005(16):65-67
131.张瑞霞,论我国部门预算改革[硕士学位论文].北京:中国国家图书馆,2003
132.张泽明,王丽萍,唐蓉等.高校绩效预算管理模式研究.西南科技大学学报(哲学社会科学版)[J].2004(9):97-100
133.郑家驹.复式预算的产生及发展.财经理论及实践[J].1994(3):57-58
134.郑建新.中国政府预算制度改革研究.北京:中国财政经济出版社,2003:29-48
135.周国强,郭玉莲.部门预算博弈分析与启示.财会月刊(综合)[J].2007(12):47-48
136.周凌云.浅析行政事业单位财务预算管理.商业会计[J].2006(2)下半月刊:43-44
137.朱海宇,刘占军,沈晓伏,刘英.高等学校教育绩效统计指标体系初探.沈阳农业大学学报(社会科学版)[J].2002(12):340
138.Aaron Wildavsky.The Analysis of Issue-Contexts in the Study of Decisi-on Making.The Journal of Politics.Vol.24,No.4,pp.717-732.
139.Aaron Wildavsky.The Political Economy of Efficiency:Cost-Benefit Analysis,Systems Analysis,and Program Budgeting.Public Administration Review.Vol.26,No.4,pp.292-310
140.Alison.J.Kirby.Stefan Reichelsetin.Pradyot K Sen.Participation,Slack,and Budget-Based-Performance Evaluation.Journal of accounting Research.Vol.29,No.1,pp.109-128
141.Allan,Peter and Rosenberg,S.Getting a Managerial Performance Appriasal System under Way:New York City's Experience.Public Administration Review.Vol.40 No.4,pp.372-379
142.Anders,Kathleen K.Beyond results:accountability,discretion,and performance budget reform.Accounting & Business Research,2002,Vol.32 Issue 4,pp.277-278,
143.B.M.Bass.Leadership and Performance beyond Expections.NewYork:Free Press,1985.
144.Bartle.John.R.Budgeting,Policy,and Administration:Patterns and Dynamics in the United States.International Journal of Public Administration.2001,Vol.24 Issue 1,pp.21-30
145.Ben Jongbloed,Hans Vossensteyn.Keeping up Performances:An International Survey of Performance based Funding in Higher Education.Journal of Higher Education Policy and Management,pp.2001,23(2):127-145.
146.Bernardin and Johnson.Performance appraisal design,development and im-plementation.Handbook of Human Resource Management.Cambridge,MA:Blackwell
147.Bitter,B.J.and George,K R.The Exemption of Nonprofit Organization from Federal Income Taxation.Yale Law Journal.1976.pp.85
148.Buchanan,James M.,Robert D.Tollison and Gordon Tullock.Toward a Theory of the Rent-Seeking Society.College Station:Texas A&M University.1981,pp.4
149.Cam Scholey.Strategy maps:a step-by-step guide to measuring,managing and communicating the plan.Journal of Business Strategy.Vol.26 No.3 pp.12-19,
150.Chandler A.D.Strategy and Structure.MIT Press.Cambridge,Mass,1962,PP:13
151.Decanio,Stephen J.Catherine Dibble.Keyvan Amiatefi.The Importance of Organizational Structure for the Adoption of Innovations.Management Science,Vol.46,pp.1285-1299
152.Demski, J S. Uncertainty and Evaluation Based on Controllable Performa-nce. Journal of Accounting Research. Vol. 14, Issue 2, pp. 230-245,
153.Donaldon,Lex. Organizational Portfolio Theory: Performance-Driven Organi-zational Change. Contemporary Economic Policy. Vol.18, Issue 4,pp. 386-397
154.Douglass C.North& Robert P.Thowmas. The Rise of Western World: A New Economic History. Economic History Review. Vol. 27, Issue 4, pp.692-694
155.Edwin.L. Theiss. The beginning of business budgeting. The Accounting Re-view.Vol. 12,Issue l,pp. 43-55
156.Gerald Gaither, Brain P Nedwek, John E Neal. Measuring Up: The Promises and Pitfalls of Performance Indicators in Higher Education. Washington DC:Office of Educational Research and Improvement, 1997.
157.Harold Smith. The Budget as an Instrument of Legislative Control and Executive Management. Public Administration Review. IV, pp. 181-188
158.Hatten, M L . Strategic Management in Not-for-Profit Organization . Strategic management journal. Vol.3 No.2, pp. 89-104
159.Henry Mintzberg. Patterns in strategy formation. Management Science, Vol. 24, No. 9.pp.934-948
160.Henry, M L. and Proctor, W. New York State's Performance Budget Experiment. Public Administration Review. Vol.20 No.2, pp. 69-74
161.John Fanning.Budgeting in the 21s century.Management Accounting.Vol.77 Issue 10,pp.24-26
162.Kaplan, Robert S.Five Questions about Strategy Maps. Harvard Management Update.Nov 2004, Vol. 9 Issue 11, pp.3
163.Kaplan,R.S.and D.P.Norton. 1996.Using Balanced Scorecard as a Strategic Management System. Harvard Business Review. Jan-Feb,1976.
164.Kennedy, Alison.Dugdale, David. Getting the most from budgeting. Management Accounting. Vol. 77, Issue 2, pp. 22-25
165.Marion L . Henry and Willis Proctor . New York States Performance Budget Experiment. Public Administration Review. Vol.20 No.2, pp. 69-74
166.Mary Louise Hatten. Strategic in Not-For-Profit Organizations. Strategic Management Journa.Vol. 3,No.2, pp.89-104
167.McCaffery, J.Canada's Envelope Budget: A Strategic Management System. Public Administration Review. Vol.44 No.4, pp. 316-323
168.Naomi Caiden. Patterns of Budgeting. Public Administration Review. Vol.38, No. 6.pp. 539-544.
169.Paul C.Nutt & Robert W.Backoff . Strategy for Public and Third-Sector Organizations. Journal of public administration research and theory. Vol. 5,No.2,pp. 189-211
170.Pitsvada, Bernard & LoStracco, Felix. Performance Budgeting--The Next Budgetary Answer. But What Is The Question? Journal of Public Budgeting. Vol. 14 Issue 1,pp. 53-77
171. Robert D. Behn. Cutback Budgeting.Journal of Policy Analysis and Management. Vol. 4,No. 2, pp. 155-177
172.Robert D. Vinter &Rhea K. Kish. Budgeting for Not-For-Profit Organizations. Public Budgeting & Finance, Vol. 6 Issue 3, pp. 111-112,
173.Robert Simons . Control in an Age of empowerment . Harvard , Business Review. March-April 1995
174.Roberts, Ralph S. USDA's Pioneering Performance Budget. Public Administration Review. Vol.20 No.2, pp. 74-78
175.Roger,A.L.The Common:New Perspectives on Nonprofit Organizations and Voluntary Action.San Francisco,CA:Joeesy-Bass Publishers.1992, pp. 60
176.Salamon, L K and Anheier, H K. Defining the Nonprofit Sector: A Cross-National Analysis. Manchester: Manchester University. 1997, pp. 8
177. Schick Allen. The Road to PPB: The Stages of Budget Reform. Public Administration Review. Vol.26, No.4, pp. 243-258
178.Sergio Ristuccia& Roberto D. Alimonte. On studying public budgets. Public Budgeting & Finance. Autumn 82, Vol. 2 Issue 3, pp. 3-6,
179. Stanley E. Seashore. Criteria of Organizational Effectiveness. Michigan Business Review,1965
180. Sweeny H.W.Allen, Rachlin Robert. Hand book of budgeting (second edition): pp. 2
181.Tarschys Daniel. Rational decrement Budgeting: Elements of an Expenditure Policy for the 1980's. Policy Science. Vol 14,pp. 49-58
182.Tollison,R. D. Rent Seeking: A Survey, in Public Choice Theory. K.C.Rowley, Vermont:Edward Elgar Publishing Company. Vol. 2, pp. 575—602
183.W.L.Koh. R.M.Steers, J.R. Terborg: The Effects of Transformational Leadership on Teacher Attitudes and Student Performance in Singapore. Journal of Organizational Behavior. 1995, (16):319-333
184.Wildavsky, Aaron and Arthur Hammond. Comprehensive Versus Incremental Budgeting in the Department of Agriculture. Administrative Science Quarterly. Vol.44 No.10,pp. 321-346.
185. Wolf, Thomas. Managing ANonprofit Organization. New York: Simon & Shuster, 1990,pp. 6
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |