Optimization Strategies for Budget Performance Management in Institutions of Higher Education
The implementation of budget performance management in institutions of higher education is an im-portant part of deepening the reform of the budget management system.Based on the practice of budget perfor-mance management in 29 public provincial undergraduate colleges and universities in Province H(hereinafter re-ferred to as Undergraduate colleges and universities of Provincial H),this study explores the problems existing in the current budget performance management process through a questionnaire survey.In this regard,optimization strategies are proposed to strengthen the concept of budget performance management,improve the budget perfor-mance management system,standardize the setting of budget performance goals,construct a scientific performance indicator system,focus on performance operation monitoring and management,strengthen performance evaluation management,and implement feedback and application of performance evaluation results,etc.,in order to improve the efficiency of fund utilization and promote the sustainable and healthy development of higher education institu-tions.