高校全面实施预算绩效管理的难点及路径研究

Research on the Difficulties and Paths of Implementing BudgetPerformance Management in Universities

全面实施预算绩效管理有助于高校健全治理机制、优化资源配置、激发内生动力、提高管理效能。受传统观念和体制机制缺失影响,高校在推进全面实施预算绩效管理中进展较慢。为保障预算绩效管理的有效实施,高校应加强组织领导,明确主体责任,积极转变观念,牢固树立绩效意识,在理论研究、制度建设、人才队伍建设、信息化建设等方面持续发力,建立健全预算绩效评估机制,强化绩效目标管理,做好绩效运行跟踪监控,优化绩效评价,强化绩效评价结果的反馈与应用,真正发挥预算绩效管理的作用。

The full implementation of budget performance management can help universities improve governance mechanism,optimize resource allocation,stimulate internal impetus,and improve management efficiency.Influenced by traditional concepts and the lack of institutional mechanisms,the progress of implementing budget performance management in universities is slow.In order to ensure the implementation of budget performance management,universities should strengthen organizational leadership,clarify the main responsibility,change ideas actively,and establish a strong sense of performance.At the same time,universities should continue to make efforts in theoretical research,system construction,talent team construction,information construction and other aspects.It is necessary to establish and improve the system of performance evaluation,strengthen the management by objective,track and monitor the performance,optimize the performance evaluation,strengthen the feedback and application of the results,so as to really bring budget performance management into full play.