高校财务预算与绩效管理探析

Analysis on Financial Budget and Performance Management in Colleges and Universities

随着国家公共财政体制改革的不断深化,高校财务预算与绩效管理工作的重要性日益凸显。当前高校财务预算与绩效管理工作中存在管理理念落实不到位、财务预算管理实际效益差、相关体制机制不健全以及预算绩效评价不完善四个问题。为积极响应公共财政体制改革与教育管理改革的号召,推动高校健康发展,文章提出了全面创新管理理念、合理编制预算、构建规范性财务预算绩效管理体系以及完善绩效考核评价制度四项对策,以期为高校财政管理水平的提升与现代化治理体系的落实提供支持。

With the continuous deepening of the national public finance system reform,the importance of university financial budget and performance management is becoming increasingly prominent.At present,there are four problems in the current financial budget and performance management in colleges and universities:the implementation of the concept is not in place,the actual efficiency of the financial budget management is poor,the relevant mechanism is not perfect and the budget performance evaluation is not perfect.In order to actively respond to the reform of public finance system and education management,and promote the healthy develop⁃ment of colleges and universities,the paper puts forward four countermeasures to solve the problem:comprehen⁃sive innovation management concept,reasonable budget preparation,standardized financial budget performance management system and perfect performance evaluation system.It is hoped that it can provide support for the im⁃provement of the financial management level of universities and the implementation of modern governance system.