首页|高校全面实施预算绩效管理的路径研究——以L大学为例

高校全面实施预算绩效管理的路径研究——以L大学为例

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加快建成全方位、全过程、全覆盖的预算绩效管理体系是党和国家的政策要求,也是高校实现高质量发展的现实需求.结合L大学在实施预算绩效管理过程中存在的问题,提出高校全面实施预算绩效管理的路径,以期为推进高校治理体系和治理能力现代化、不断提高高等教育资源配置效率和资金使用效益提供借鉴.
Research on the Path of Fully Implementing Budget Performance Management in Universities——Taking University L as an Example
Accelerating the completion of an all-round,all-process,all-coverage budget performance manage-ment system is a requirement of our Party and State,as well as a demand for universities to realize high-quality development. By analysing the problems existing in the process of implementing budget performance manage-ment in University L,this paper proposed the path of comprehensive implementation of budget performance management in universities,with the aim to provide a reference for promoting the modernization of the govern-ance system and governance capacity of universities,and continuously improve the efficiency of higher educa-tion resource allocation and the effectiveness of fund utilization.

UniversitiesFull budgetPerformance managementPerformance targetsPerformance analysis

丁华智

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辽东学院 财务处,辽宁 丹东118001

高校 全面预算 绩效管理 绩效目标 绩效评价

2024

鞍山师范学院学报
鞍山师范学院

鞍山师范学院学报

影响因子:0.321
ISSN:1008-2441
年,卷(期):2024.26(3)
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