摘要
全面预算绩效管理是公共管理领域的制度创新,也是对预算绩效管理的更高要求。大数据应用为推行全面预算绩效管理带来了高效动力,具有精准指向、相关性分析、全覆盖、实时动态调整多种功能。高校作为公共财政预算经费的重要支出部门之一,开展全面预算绩效管理目前还面临缺乏制度保障、管理思维陈旧、数据安全边界不明晰、缺乏复合型绩效管理人才的诸多制约。应当以发展的眼光制定相关法规、转变观念破除数据信息壁垒、确立安全的数据运行共享机制、利用自身优势加快复合型人才培养。
The application of big data has brought new impetus to the implementation of comprehensive budget performance management in colleges and universities.It has many functions,such as precise orientation,correlation analysis,full coverage,real-time dynamic adjustment.However,in order to carry out this work,colleges and universities are also faced with many constraints,such as lack of system guarantee,new management thinking has not yet formed,data security boundary has not been clear,and lack of compound performance management talents.Therefore,we should make relevant laws and regulations from the perspective of development,change our ideas to break the barriers of data and information,establish a safe data operation and sharing mechanism and use our own advantages to speed up the cultivation of compound talents.
作者
张蕾
ZHANG Lei(Journal Center, Chengdu University, Chengdu Sichuan 610106, China)
出处
《华北理工大学学报（社会科学版）》
2020年第5期31-36,50,共7页
Journal of North China University of Science and Technology(Social Science Edition)
基金
四川省教育厅人文社会科学研究项目“新建院校绩效型财政拨款体制研究”(项目编号:18SB0149)。
关键词
大数据
全面预算绩效管理
数据共享
安全边界
新模式
big data
comprehensive budget performance management
data sharing
border security
new model
