摘要
在深入分析新冠疫情对高校全面预算绩效管理影响的基础上,找到高校实施全面预算绩效管理存在的主要问题,提出完善高校实施全面预算绩效管理五个方面的对策:一是完善全面预算绩效管理制度建设;二是建立健全高校全面预算绩效管理体系;三是建立全面预算绩效管理机构;四是建设全面预算绩效管理信息化管理平台;五是完善全面预算绩效管理闭循环系统。
Base on the in-depth analysis of the COVID-19 pandemic on the comprehensive budget performance management in colleges and universities,this study has identified key challenges encountered during the implementation of comprehensive budget performance management,and proposed a set of measures to improve the comprehensive budget performance management in colleges and universities.These measures have mainly covered the following five aspects:first,improving the comprehensive budget performance management system;second,establishing a dedicated comprehensive budget performance management framework for colleges and universities;thirdly,setting up a specialized organization for comprehensive budget performance management;fourthly,constructing an information management platform for comprehensive budget performance management;and finally,refining the closed-loop system of comprehensive budget performance management.
作者
尚所林
罗梦旋
杨佳绮
SHANG Suo-in;LUO Meng-xuan;Yang Jia-qi(Yunnan Open University,Kunming 650500 China;Yunnan Vocational&Technical College of National Defense Industry,Kunming 650500,China)
出处
《云南开放大学学报》
2023年第2期108-112,共5页
Journal of Yunnan Open University
基金
云南省教育会计学会2021年科研课题项目“疫情常态下高校全面预算绩效管理理论与应用研究”(JYKJ2021YB02)。
关键词
新冠疫情
高等学校
全面预算
绩效管理
COVID-19 Pandemic
Higher Education Institutions
Comprehensive Budget
Performance Management
