Construction of Comprehensive Budget Performance Management System in Vocational Colleges Based on Balanced Scorecard
The comprehensive implementation of budget performance management is an important part of establishing a modern financial system.Currently,vocational colleges face issues such as insufficient attention to budget performance management,unclear institutional responsibilities,unscientific indicator design,and low levels of performance management.Constructing a comprehensive budget performance management system for vocational colleges based on the balanced scorecard can enhance the efficiency of fund utilization,promote the comprehensive implementation of budget performance management,and ensure the implementation of financial management tasks.By establishing performance tables for basic expenditures,project expenditures,overall expenditures,and functional department performance assessments,a comprehensive budget performance management system for vocational colleges is ultimately formed.
国家科技期刊平台
NSTL
万方数据
