基于PDCA循环模式的高校预算绩效管理体系路径研究
Research on the Path of Constructing University Budget Performance Management System Based on PDCA Cycle Model
姚小菊 1杨暖2
作者信息
- 1. 石家庄铁道大学 财务处,河北 石家庄 050043
- 2. 石家庄铁道大学 管理学院,河北 石家庄 050043
- 折叠
摘要
自党的十九大以来,我国预算绩效管理已上升为国家战略.实施基于 PDCA 循环模式的预算绩效管理,对高校积极响应国家战略部署具有重要意义,也是高校预算管理改革的必然趋势.通过分析如何强化高校预算绩效管理,发现 PDCA 循环与预算绩效管理具有良好的适配性.基于PDCA循环模式,以深入分析在高校预算管理实际应用过程中存在的问题为基础,研究高校预算绩效管理体系的路径和策略.建议通过加强人员培训、完善组织机制、优化管理流程、强化系统建设方面进行探索改进,构建 PDCA 循环下的高校预算绩效管理体系,使其在高校加强预算绩效管理、提升财务管理水平、优化学校资源配置、提高资金使用效益等方面发挥积极的作用.
Abstract
Since the 19th National Congress of the Communist Party of China,the budget perform-ance management has become a national strategy.The implementation of budget performance manage-ment based on PDCA cycle model is of great significance for colleges and universities to actively re-spond to national strategic deployment,and is also an inevitable trend in the reform of university budget management.Through the analysis of how to strengthen the budget performance management in universities,it is found that PDCA cycle and budget performance management have good adaptabili-ty.Based on PDCA cycle model,the paper studies the path and strategy of university budget perform-ance management system via in-depth analysis of the problems existing in the practical application.It is suggested to strengthen the personnel training,improve the organizational mechanism,optimize the management process,and intensify the system construction to build a university budget performance management system under the PDCA cycle.So it can play a positive role in enhancing the budget per-formance management of colleges and universities,improving the level of financial management,opti-mizing the allocation of school resources,and promoting the efficiency of fund use.
关键词
高校/PDCA循环/预算绩效管理/适配性/路径Key words
colleges and universities/PDCA cycle/budget performance management/suitability/path exploration引用本文复制引用
基金项目
河北省社科基金课题(HB232ZT056)
出版年
2024
NETL
NSTL
万方数据