基于校院两级管理的预算绩效管理探析

Probe into Budget Performance Management in View of Two-level Administration between University and Its Subordinate Colleges

预算绩效管理已成为公共财政管理的重点和价值取向。高校应适应公共财政管理的要求,在校院两级管理基础上,建立内部预算绩效管理制度,以此来推动学校整体预算绩效管理水平的提高。本文重点论述了实施预算绩效管理的观念创新、主要环节和实施的必备条件。

The budget performance management has become the focal point and value orientation of the public financial management.Universities must adapt to the requirement of the public financial management and establish the system of their internal budget performance management on the basis of the two-level administration of the university so as to push forward the improvement of the schools＇ budget performance management in an all-round way.This paper focuses on the discussion about the innovative thinking,main links and essential conditions to implement the budget performance management in the universities.