基于绩效导向的高等学校预算管理信息系统

An Information System for University Budget Management with a Performance Orientation Mechanism

对以绩效为导向的高校预算管理信息系统进行探讨,提出一种将预算管理系统和财务系统有效融合的方法。建立以绩效为导向进行项目预算编制的流程,实现项目执行过程中能够根据预算进行实时监控,且项目完成后可自动评价,并将评价结果进行反馈,进而实现全过程预算的绩效管理。

An information system with a performance orientation mechanism for university budget management is under discussion. Meanwhile,an effective fusion method for the budget management system and the financial system is proposed. A project budget compiling process with the performance orientation mechanism is constructed so that the budget can be real-time monitored during the project implementation and automatically evaluated on its completion,and the feedback on the evaluation results can be provided for the budget management system as well. Consequently,the performance management in the whole budget implementation process can be achieved.