As the reform of higher vocational education deepens,funding input continues to grow,making the optimization of fund management and enhancement of input-output efficiency crucial issues for vocational colleges.This paper focuses on the construction of university budget project databases,exploring a performance-oriented approach.By analyzing the current state of project database management in vocational colleges,it elaborates on the application mechanisms of performance orientation in database construction.Furthermore,drawing on the successful practices of X Vocational and Technical College,the paper showcases specific measures such as pre-establishing performance indicators,hierarchical management,dynamic adjustments,and a smart financial platform,alongside their achievements.It provides valuable practical experience and reference for improving budget management and educational quality in vocational colleges.
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