基于预算管理一体化系统的绩效目标研究——以W学院为例

Research on Performance Objectives Based on Integrated Budget Management System——Taking W College as An Example

党的十九大报告明确要求行政事业单位全面实施预算绩效管理,在预算编制、预算执行等环节突出绩效导向,积极应用绩效评价结果,扩大预算绩效管理范围。党的二十大报告指出,提升科技投入效能,深化财政科技经费分配使用机制改革,激发创新活力,要秉持高质量发展理念,找准科研经费管理改革的发力点,从预算绩效管理重点环节出发,逐步完善财政科研项目经费管理体系,切实提升财政科研资金使用效益。高校需要积极落实相关政策文件要求,不断提升预算绩效管理水平。本文以W学院为例,对预算绩效管理存在的问题进行了深入分析,并围绕绩效目标设置提出了相应的优化对策,以供参考。

The report of the 19th National Congress of the Communist Party of China clearly requires administrative institutions to fully implement budget performance management,highlight performance orientation in budget preparation,budget execution and other aspects,actively apply performance evaluation results,and expand the scope of budget performance management.The report of the 20th National Congress of the Communist Party of China pointed out that to enhance the efficiency of science and technology investment,deepen the reform of the allocation and use mechanism of fiscal science and technology funds,stimulate innovation vitality,we must uphold the concept of high-quality development,identify the key points of reform in scientific research fund management,start from the key links of budget per⁃formance management,gradually improve the management system of fiscal scientific research project funds,and effectively enhance the effi⁃ciency of fiscal scientific research fund use.Universities need to actively implement relevant policy documents and continuously improve their budget performance management level.This article takes W College as an example to conduct an in-depth analysis of the problems in budget performance management,and proposes corresponding optimization strategies around performance goal setting for reference.