高校预算绩效管理体系构建研究

Research on the Construction of Budget Performance Management System in Colleges and Universities

在我国高等教育事业快速发展的背景下,高校资金是否被充分利用、高校预算是否发挥着资源配置的作用成为人们关注的重点。本文从对高校预算绩效管理体系构建的意义、在高校预算绩效管理构建的基本思路以及高校绩效预算管理的现状进行分析,提出加强组织领导,成立预算绩效管理工作相关的组织机构、建立和完善各项预算绩效管理制度,从而全面构建预算绩效管理体系,进而提出完善高校预算绩效管理的建议。

In the context of the rapid development of China's higher education,whether university funds are fully utilized,whether the university budget plays the role of resource allocation has become the focus of attention.This article from the university budget performance management system construction significance,this article from the university budget performance management system construction significance,and the status quo of performance budget management in colleges and universities,Proposing to strengthen organizational leadership,establish organizational structure related to budget performance management,establish and improve the budget performance management system,thus the overall construction budget performance management system,and then put forward suggestions to improve the budget performance management in colleges and universities.