全面预算管理赋能高职院校治理能力现代化

Comprehensive Budget Management Empowers the Modernization of Governance Capabilities in Vocational Colleges

全面预算管理目标与高职院校治理目标具有一致性,高职院校发展战略是预算的灵魂,预算是战略目标实现的保障。文章论述了全面预算管理如何使高职院校战略目标与高职院校日常工作联系起来,如何通过预算编制、预算执行、预算执行考评形成完整的、相互作用的、周而复始的系统,以实现对学校整体工作的控制,充分调动全员积极性,最大限度地提高高职院校治理效率与战略执行力。

The comprehensive budget management goal is consistent with the management goal of higher vocational colleges.The development strategy of higher vocational colleges is the soul of the budget,and the budget is the guarantee to realize the strategic goal.This paper discusses how comprehensive budget management can connect the strategic objectives of higher vocational colleges with the daily work of higher vocational colleges,how to form a complete,interactive and cyclic system through budget preparation,budget execution and budget execution evaluation,so as to realize the control of the overall work of the school and fully mobilize the enthusiasm of all staff,to maximize the efficiency of higher vocational college governance and strategy execution.