以绩效为导向的高职院校项目库建设路径研究——以X职业技术学院的项目库建设为例

A Study on the Path of Performance Oriented Project Library Construction in Higher Vocational Colleges

随着高职教育改革的不断深化,经费投入持续增长,优化资金管理和提升投入产出效率成为高职院校面临的重要课题。文章聚焦高校预算项目库建设,探索以绩效为导向的建设路径。通过剖析当前高职院校项目库管理现状,详细阐述了绩效导向在项目库建设中的应用机制。以X职业技术学院为例,展示了前置绩效指标、分层管理、动态调整及智慧财务平台等项目库建设路径,为提升高职院校预算管理和教育质量提供了经验和参考。

As the reform of higher vocational education deepens,funding input continues to grow,making the optimization of fund management and enhancement of input-output efficiency crucial issues for vocational colleges.This paper focuses on the construction of university budget project databases,exploring a performanceoriented approach.By analyzing the current state of project database management in vocational colleges,it elaborates on the application mechanisms of performance orientation in database construction.Furthermore,drawing on the successful practices of X Vocational and Technical College,the paper showcases specific measures such as pre-establishing performance indicators,hierarchical management,dynamic adjustments,and a smart financial platform,alongside their achievements.It provides valuable practical experience and reference for improving budget management and educational quality in vocational colleges.