摘要
高校实施预算绩效管理是深化预算管理体制改革的重要内容.基于H省29所公办省属本科院校(以下简称"H省本科院校")预算绩效管理实践情况,通过问卷调查研究,探析当前预算绩效管理过程中存在的问题.对此,提出树牢预算绩效管理观念、健全预算绩效管理体制、规范预算绩效目标设定、构建科学的绩效指标体系、注重绩效运行监控管理、强化绩效评价管理、落实绩效评价结果反馈及应用等优化策略,以提高高校资金使用效益,促进高校教育事业持续健康发展.
Abstract
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.
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