基于平衡计分卡的职业院校整体全面预算绩效管理体系构建  

Construction of Comprehensive Budget Performance Management System in Vocational Colleges Based on Balanced Scorecard

作　　者：姜涛 王大华[2] Jiang Tao;Wang Dahua(Jilin Engineering Normal University,Changchun 130052)

机构地区：[1]吉林工程技术师范学院人事处,长春130052 [2]吉林工程技术师范学院财务处,长春130052

出　　处：《职业技术教育》2024年第17期77-80,共4页Vocational and Technical Education

基　　金：吉林省教育科学“十四五”规划2021年度一般课题“基于平衡记分卡的吉林省职业院校全面预算绩效管理指标体系构建研究”(GH21281),主持人:王大华。

摘　　要：全面实施预算绩效管理是建立现代财政制度的重要组成部分。当前职业院校预算绩效管理存在重视程度不够、机构职责不清、指标设计不科学、绩效管理水平低的问题。基于平衡计分卡构建职业院校整体全面预算绩效管理体系可以提升资金使用效益、促进全方位预算绩效管理的实施、保障财务管理任务的落实。通过建立基本支出绩效表、项目支出绩效表、整体支出绩效表、职能部门绩效考核表,最终构建职业院校整体全面预算绩效管理体系。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.

关 键 词：平衡计分卡 全面预算绩效管理体系 职业院校 

分 类 号：G717[文化科学—职业技术教育学]