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信息化背景下高校预算绩效管理一体化实施方案研究

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随着时代的进步,大数据背景下,各行各业都在进行数智化转型,高校的财务管理越来越复杂,对信息化要求也越来越高.大多数高校存在资金来源单一、资产粗放管理、不良负债的加重等诸多资金问题,这使得高校资金管理与财务管理之间的矛盾不断加深,严重影响了高校的发展.预算绩效管理一体化的实施能够使高校合理地使用资金、监控资金,评价资金的使用效果,为之后的预算安排提供更优质的解决方案.基于此,本文围绕高校预算绩效管理一体化实施方案展开研究.
Research on Implementation Scheme of Budget Performance Integrated Management in Colleges and Universities in Informatization Context
With the progress of the times,in the context of big data,all industries are undergoing digital and intelligent transformation.The financial management of colleges and universities becomes increasingly complex,and the requirements for informatization are increasingly higher.Most colleges and universities have many fund problems,such as single source of funds,extensive management of assets,and the aggravation of bad liabilities,which deepens the contradiction between fund management and financial management in colleges and universities,and seriously affects the development of colleges and universities.The implementation of the budget performance integrated management can enable the colleges and universities to rationally use funds,monitor funds,and evaluate the use effect of funds,so as to provide better solutions for future budget arrangements.Based on this condition,this paper focuses on the implementation scheme of budget performance integrated management in colleges and universities.

budget managementperformance managementinformatizationintegration

李玮

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天津师范大学 天津 300387

预算管理 绩效管理 信息化 一体化

2024

科学与信息化

科学与信息化

ISSN:
年,卷(期):2024.(24)