Analysis and Optimization of Budget Performance Management in Colleges and Universities——A Case Study of Hubei Open University
Effective budget performance management is crucial for optimizing educational resource alloca-tion,enhancing the quality of social services,and promoting the sustainable development of colleges and universities.This study examines the budget performance management at Hubei Open University and identifies several issues,in-cluding inadequate management concepts,an incomplete work system,poorly defined performance targets,insuffi-cient operational monitoring,and underutilization of performance evaluation results.To address these issues,the study proposes several measures:First,strengthen the conceptual framework and establish a strong awareness of budget per-formance management.Second,develop a comprehensive budget performance management system encompassing lead-ership,personnel,processes,and other aspects.Third,improve performance management through objective-setting and create a scientifically based performance target system.Additionally,implement thorough monitoring of perform-ance operations.Finally,leverage performance evaluation results effectively to enhance the authority and impact of budget performance management within the institution.
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