高校预算绩效管理体系建设--以H高校为例

Construction of Budget Performance Management System in Colleges and Universities--Taking H University as an example

近年来,随着财政资金对高校投入不断加大,如何提高资金使用效益与优化资源配置成为高校财务工作的重中之重。文章通过分析高校财务预算绩效管理方面普遍存在的问题,以H高校预算管理体系建设为例,提出高校应通过建立预算绩效管理体制、加强预算绩效目标管理、提高预算绩效目标审核科学性、构建科学合理的预算绩效指标体系、实施预算绩效执行监控等措施,建立更加规范的高校预算绩效管理体系,促进高校教育事业持续健康发展。

In recent years,with the increasing financial investment in colleges and universities,how to improve the efficiency of the use of funds and optimize the allocation of resources has become the top priority in the financial work of colleges and universities.By analyzing the common problems in the financial budget performance management of colleges and universities and taking the construction of the budget management system of colleges and universities in H university as an example,this paper proposes that colleges and universities should establish the budget performance management system,strengthen the management of budget performance objectives,improve the scientific review of budget performance objectives,build a scientific and reasonable budget performance indicator system,implement the implementation and monitoring of budget performance and other measures to establish a more standardized budget performance management system for colleges and universities to promote the sustainable and healthy development of college education.