地方高校预算绩效管理及其实现路径

Budget Performance Management and Its Realization of Local Universities

剖析地方高等学校绩效管理的内涵和意义,选取典型的地方高等院校,深入分析其预算管理现状及问题,并提出针对性的措施和方法,并从切实提高资金利用效率和提高预算资金管理水平的角度出发,尝试建立绩效指标评价体系和评价制度,平衡各部门各项目之间的资金分配,为资金分配决策提供客观科学的依据.

This paper discusses the connotation and significance of the performance management of local col-leges and universities, analyzes their budget management status and problems, and then puts forward specific mea-sures and methods. Furthermore, from the perspective of capital utilization efficiency and budget fundsmanagement,the paperattempts to set upa performance evaluation system and evaluation system to balance the distribution offunds among various departments and projects, thereby providing an objective and scientific basis for the allocationof funds.