高职院校预算精细化管理提升路径探究

On Refined Management of Budgets Implemented by Higher Vocational Colleges

“双高计划”建设背景下,相关各方都要求提高高职院校建设经费的使用效益。如何通过加强财务预算精细化管理,优化资源配置,提高财务治理能力和治理体系现代化水平,助力实现高水平高职院校和专业建设的战略目标,已经成为各建设单位关注的重点。通过探讨高职院校加强预算精细化管理的必要性,总结当前存在的实际问题,并从创新组织架构、科学预算管理、提高信息化水平等方面,提出高职院校预算精细化管理的提升路径。

In the background of the"Double High Plan"construction,all relevant parties require to improve the budget performance of higher vocational colleges.How to strengthen the management of financial budgets,optimize the allocation of resources,improve the level of financial governance and governance system,and achieve the strategic goals of high-level polytechnic colleges has become the focus of all the parties'concerns.This paper summarizes the current practical problems by analyzing the necessity of refined budgets management,and proposes the suggestions of refined management of budgets of polytechnic colleges by innovating organizational structure,scientific budget management,and improving information system.