“双高计划”建设单位预算编制与绩效目标设定研究  

Study on Budgeting and Performance Targets Setting of Construction Unit of High-level Higher Vocational Colleges & Specialties with Chinese Characteristics

作　　者：李科[1] Li Ke(Changsha Social Work College,Changsha 410004)

机构地区：[1]长沙民政职业技术学院,长沙410004

出　　处：《职业技术教育》2020年第21期36-39,共4页Vocational and Technical Education

基　　金：2017年湖南省教育科学规划课题“基于云平台教学空间的高职教育教学方式与学习方式创新实践”(XJK17BXX009),主持人:李科。

摘　　要：聚焦"双高计划"建设单位在预算编制和绩效目标设定工作中政策要求与现实挑战,提出预算编制要坚持"实事求是、任务不减、投入不降",绩效目标设定坚持"指向明确、细化量化、合理可行",预算编制和绩效目标设定坚持"花钱必问效、无效必问责"等原则,结合实践探索统筹规划全员参与,组建复合型预算编制和绩效目标设定团队,构建四级联动的双高建设任务管理体系,开展重大项目专项论证、确保绩效目标设定切实可行等解决路径。Focusing on the policy requirements and practical challenges encountered by the construction unit of High-level Higher Vocational Colleges & Specialties with Chinese Characteristics(Double High-level Plan) in budgeting and performance targets setting, this thesis puts forward the following principles: budgeting shall adhere to "seeking truth from facts, no reduction of tasks and no decline in investment";performance targets setting shall adhere to "precise orientation, elaboration and quantification, rationalization and feasibility". Meanwhile, they shall both adhere to the principles of "expenditure performance must be evaluated, and ineffectiveness must be accountable". Combined with practice, it is necessary to explore solutions as overall planning and participation, set up a complex working team in budgeting and performance targets setting, construct a four-level linkage task management system, carry out the specific demonstration of major projects, and ensure the feasibility of performance targets setting.

关 键 词：中国特色高水平高职学校 高水平专业群 预算编制 绩效目标设定 

分 类 号：G718.5[文化科学—职业技术教育学]