新《预算法》下高校预算绩效管理研究

Research on the Performance Management of University Budget under the New "Budget Law"

新《预算法》的实施,对高校预算绩效管理提出了更高的要求,通过比照高校预算绩效管理的现状与不足,结合预算绩效管理已有的研究成果,提出充分发挥高校教授管理委员会的作用,建立高校战略目标任务分配平台,制订任务责任落实追究制度,以建设预算绩效管理平台为抓手,提升高校预算绩效管理能力的建议。

The implementation of the new"Budget Law"puts forward higher requirements for budget performance management in colleges and universities.By comparing the current situation and shortcomings of budget performance management in colleges and universities and combining the existing research results of budget performance management,it is proposed to give full play to the role of university professors’management committee;Establish a platform for the assignment of strategic objectives and tasks in colleges and universities;Formulate the accountability system for the implementation of tasks;Suggestions on improving the budget performance management ability of colleges and universities by building a budget performance management platform.