摘要
随着《国家中长期教育改革和发展规划纲要(2010-2020年)》的颁布实施,国家对高等教育经费投入不断加大。近年来,我国高职院校发展迅速,但在预算管理等方面也存在一些问题。按照公共财政管理要求,实行全面预算管理,实施预算绩效考核,有利于高职院校提高预算管理水平,强化财务管理能力,优化教学资源配置,提高预算经费使用效益。
With promulgation and implementation of the National Program for Medium and Long Term Educational Reform and Development（2010-2020）, national investment in education has been constantly increased. In recent years, higher vocational colleges in China develop rapidly, but there are some problems in the budget management. According to the requirements of public finance management, it is helpful to implement the overall budget management and performance evaluation for improving the budget management in higher vocational colleges,strengthening the finance managemnet, optimizing the allocation of teach-ing resources and promoting efficient use of budget funds.
出处
《巢湖学院学报》
2013年第4期72-74,共3页
Journal of Chaohu University
关键词
高职院校
全面预算管理
绩效考评
higher vocational colleges
the overall budget management
performance evaluation
