绩效工资制度下高校二级预算管理模式的探析——以廊坊职业技术学院为例

On the College Secondary Budget Management Mode under the Performance Pay System :Take Langfang Vocational and Technical College for Example

高校二级预算管理模式是高等学校财务管理体制改革的重要组成部分,廊坊职业技术学院通过对绩效工资制度下高等学校二级预算管理模式的研究,探索了二级预算管理与绩效工资制度有机融合的方式和方法,以期实现绩效工资分配制度改革与二级预算管理模式改革"1+1>2"的效果,最大限度地发挥绩效工资制度下二级预算管理模式的积极性。这种二级预算管理模式具有一定的特色,对其他高等学校也有一定的借鉴意义。

The college secondary budget management is an important part of the financial management system reform. In the study of college secondary budget management mode under the performance pay system, Langfang Vocational and Technical College explores ways and means of integrating the secondary budget management and performance pay system so as to achieve the＂1＋1〉2＂effect of the reform of the performance pay distribution system and the secondary budget management mode, and maximize the initiatives of secondary budget management mode under the performance pay system. This secondary budget management mode has certain characteristics and provides some references for other colleges and universities.