摘要
高校预算绩效管理不仅能实现资源优化配置而且能防范财务风险,提升高校财务管理水平,促进高校持续健康发展。文章以河南省X高校为例,在对其预算绩效管理现状分析的基础上,结合实际对河南省地方高校预算绩效管理存在的问题进行剖析,并从构建高校预算绩效评价体系、加强技术支撑、打造专业人才队伍三个方面提出对策建议。
University budget performance management can realize the optimal allocation of resources,prevent financial risks,improve the level of university financial management,and promote the sustainable and healthy development of universities.Taking X university in Henan Province as an example,this paper analyzes the existing problems of budget performance management in local colleges and universities in Henan province based on the current situation of budget performance management,and puts forward countermeasures and suggestions from three aspects:to build a budget performance evaluation system in colleges and universities,to strengthen technical support and to form a team of professional talents.
作者
黄艳
HUANG Yan(Finance Department,Xinyang Normal University,Xinyang 464000,China)
出处
《信阳师范学院学报(哲学社会科学版)》
2023年第6期44-47,共4页
Journal of Xinyang Normal University(Philosophy and Social Sciences Edition)
基金
河南省科技计划项目(232400410054)。
关键词
地方高校
预算绩效管理
平衡计分卡
local universities
budget performance management
balanced scorecard