论项目库建设在高校支出预算编制中的作用

On the Role of Project Library Construction in University Expenditure Budget

预算编制运行机制不健全、对高校发展规划聚焦不够、绩效评价机制未真正建立、预决算信息公开程度不够是当前影响高校支出预算编制质量的几个重要因素,而科学的项目库建设对提升高校支出预算编制质量具有重要意义。科学的项目库建设应通过科学的项目库建设组织架构、项目预算绩效评价体系以及加强项目库建设信息公开力度等措施构建。

Several key factors affect the quality of the current university expenditure budget,which include the unsound budget operation mechanism,insufficient development planning in colleges and universities focus,failure to establish a performance evaluation mechanism,the poor transparency of the budget and final account information disclosure.The construction of scientific project library is of great significance to improve the quality of university expenditure budget.It should be constructed through scientific project library construction organization structure,project budget performance evaluation system and strengthening project database construction information disclosure.