高校预算绩效管理现状及优化对策研究——以湖北开放大学为例

Analysis and Optimization of Budget Performance Management in Colleges and Universities——A Case Study of Hubei Open University

预算绩效管理能够帮助高校优化教育教学资源配置,提升社会服务质量,促进高校可持续发展。通过对湖北开放大学的预算绩效管理现状进行剖析,发现存在预算绩效管理理念缺失、工作体系不完善、绩效目标设置不科学、运行监控不到位、绩效评价结果缺乏应用等一系列问题。针对这些问题,提出了解决措施:首先,加强思想建设,牢固树立预算绩效管理意识;其次,从领导机构、人员、制度、流程等方面着手,建立全方位全过程的预算绩效管理工作体系;再次,强化绩效目标管理,建立科学标准的绩效目标体系,同时也要对绩效运行情况进行全面的监控;最后,善于运用绩效评价结果来管理学校,从而提升预算绩效管理工作的权威性。

Effective budget performance management is crucial for optimizing educational resource allocation,enhancing the quality of social services,and promoting the sustainable development of colleges and universities.This study examines the budget performance management at Hubei Open University and identifies several issues,including inadequate management concepts,an incomplete work system,poorly defined performance targets,insufficient operational monitoring,and underutilization of performance evaluation results.To address these issues,the study proposes several measures:First,strengthen the conceptual framework and establish a strong awareness of budget performance management.Second,develop a comprehensive budget performance management system encompassing leadership,personnel,processes,and other aspects.Third,improve performance management through objective-setting and create a scientifically based performance target system.Additionally,implement thorough monitoring of performance operations.Finally,leverage performance evaluation results effectively to enhance the authority and impact of budget performance management within the institution.