业财融合提升高校预算绩效精细化管理水平实例探究——以X高校为例

Study on the business-finance integration to improve the fine management of budget performance in universities—Taking X university as an example

在内涵式发展的需求下,高校亟须优化资源高效配置,提高资源使用效率,对预算绩效管理水平提出更高的要求。文章以XZ高校为案例,剖析学校预算绩效精细化管理建设过程中存在的问题,探索基于业财融合理念构建预算绩效管理体系及提升精细化管理的实施路径,聚焦全面预算绩效管理信息化流程再造,以期为高校强化预算绩效管理、提升精细化管理水平提供新思路。

Under the demand of connotative development,colleges and universities need to optimize resource allocation and improve the efficiency of resource utilization,and put forward higher requirements for the level of budget performance management.This paper takes X university as a case study to analyze the problems encountered by the university in its attempt to achieve fine management of budget performance and explore the implementation approach to a budget performance management system based on business-finance integration,with the focus on recreating an information-based process for comprehensive budget performance management.It is hoped that this study will offer colleges and universities a new idea for enhancing budget performance management and upgrading fine management level.