新政府会计制度下高校部门预算绩效管理优化研究

Research on the Optimization of University Department Budget Performance Management under the New Government Accounting System

高校是全额拨款事业单位,其在发展过程当中,必须要获得来自政府部门的足够的财政资金支持。可是,当前,政府财政资金是越来越紧张了,而高校能够得到的财政性拨款金额也有所降低,而高校对于财政性资金的需求则是日益增加的。本次研究是将新政府会计制度下高校部门预算绩效管理优化作为具体的研究分析对象。首先,基于新政府会计制度,针对高校部门预算绩效管理实际情况进行了详细分析,结合分析结果,提出了优化策略,以期有力地推动高校在新政府会计制度下的预算绩效管理工作的提升与改善。

Universities are fully funded public institutions, and in their development process, they must ob-tain sufficient financial support from government departments. However, currently, the govern-ment’s financial resources are becoming increasingly tight, and the amount of financial appropria-tions that universities can receive has also decreased, while the demand for financial funds from universities is increasing. This study takes the optimization of budget performance management in university departments under the new government accounting system as the specific research and analysis object. Firstly, based on the new government accounting system, a detailed analysis was conducted on the actual situation of budget performance management in university departments. Combined with the analysis results, optimization strategies were proposed to effectively promote the improvement and enhancement of budget performance management in universities under the new government accounting system.