浅谈高校预算绩效管理存在的问题和改进措施——以C高校为例  

Problems and Countermeasures of Budget Performance Management System in Colleges and Universities:Taking C College as an Example

作　　者：张海玲 Zhang Hailing(Changchun Normal University,Changchun,130123)

机构地区：[1]长春师范大学计划财务处,吉林长春130123

出　　处：《长春教育学院学报》2024年第5期34-39,共6页Journal of Changchun Education Institute

摘　　要：随着高校财政资金的持续增加,预算绩效管理的科学性和有效性成为预算编制评价的重要标准。当前高校在预算绩效管理方面仍存在诸多问题,涉及目标设定、审核、指标体系、执行监控、结果应用和信息化水平等多个方面。为解决这些问题,高校应加大对预算绩效管理的重视和投入,构建科学合理的预算绩效管理体系,以提高管理水平和效率。With the continuous increasement of financial funds in colleges and universities,the scientificity and effectiveness of budget performance management have become an important criteria for budgeting evaluation.At present,there are still many problems in budget performance management in colleges and universities,involving many aspects such as goal setting,auditing,index system,execution monitoring,result application and informationalized level.To address these issues,colleges and universities should strengthen their emphasis and investment in budget performance management,and build a scientific and reasonable budget performance management system,so as to improve management level and efficiency.

关 键 词：高校 预算绩效管理 问题 改进措施 

分 类 号：F213.5[经济管理—国民经济]