关于高校财务预算绩效管理的思考

Reflections on the Financial Budget Performance Management of University

通过对我国预算绩效管理发展历程的梳理,分析高校预算绩效管理存在的问题。这些问题主要为预算绩效理念尚未筑牢,预算绩效评价的责任主体模糊,预算绩效管理体制不健全,预算绩效评价指标体系缺乏适用性。基于以上分析提出要筑牢高校预算绩效理念,明确高校预算绩效管理各环节的责任主体,健全高校预算绩效管理体制,优化高校绩效评价指标体系。通过改进高校财务预算绩效管理,提高高校预算资金的使用效率和效果,促进高校治理水平不断提升。

By sorting out the development process of budget performance management in China,this paper analyzes the problems of budget performance management in universities.The concept of budget performance has not been consolidated.The responsibility body of budget performance evaluation is vague.The budget performance management system is not sound,and the budget performance evaluation index system lacks applicability.Based on above analysis,it is proposed to strengthen the concept of university budget performance,clarify the responsibility subject of each link in university budget performance management,improve the university budget performance management system,and optimize the university performance evaluation index system.Finally,performance management is used to improve the efficiency and effectiveness of the use of university budget funds and promote the continuous improvement of university governance.