完善地方高职院校预算绩效管理的对策研究

Research on the Countermeasures of Perfecting Budget Performance Management in Local Higher Vocational Colleges

地方高职院校的经费来源主要依靠财政拨款。由于地方高职院校创收能力相对较弱,自筹经费渠道单一,因此经费相对不足成为影响地方高职院校发展的主要因素。通过分析地方高职院校实施预算绩效管理的现状,以提高财政资金使用的经济效益和社会效益为目的,提出了完善预算绩效管理的对策建议。

The funds for local vocational colleges mainly depends on financial appropriations.Due to the relatively weak income-generating ability and limited channel of self-financing,the lack of funds has become the major factor affecting the development of local vocational colleges.This paper analyzes the current situation of budget performance management implemented by local vocational colleges,puts forward countermeasures and suggestions to perfect budget performance management for the purpose of promoting the economic and social benefits of the financial funds.