业财融合提升高校预算绩效精细化管理研究  

Research on the fine management of improving university budget performance by the integration of business and finance

作　　者：董建萍 Dong Jianping(Office of Finance,Tianjin Agricultural University,Tianjin 300392,China)

机构地区：[1]天津农学院财务处,天津300392

出　　处：《天津农学院学报》2025年第2期99-102,共4页Journal of Tianjin Agricultural University

基　　金：中国教育会计学会农业院校分会项目(NYZDMS03)。

摘　　要：加强高校业财融合,全面提升预算绩效精细化管理水平,不但能把财务管理工作融入高校人才培养过程当中,培养教师和学生的自主创新能力,而且还能够提高高校的服务质量,使财务管理发挥其最大作用。本文通过分析高校预算绩效精细化管理的现状和目前存在的问题,基于业财融合的视角提出推动高校预算绩效精细化管理的建议,助推高校内涵式发展。The fine management level of budget performance can be comprehensively improved through the integration of business and finance,which not only integrates the financial management into the process of college talent training and cultivates the independent innovation ability of teachers and students,but also improves the service quality of colleges and universities and makes the financial management play its biggest role.The status quo and existing problems in fine management of budget performance in colleges and universities were analyzed in the present study.Based on the perspective of the integration of business and finance,some suggestions for promoting the fine management of budget performance were put forward so as to facilitate the connotative development of colleges and universities.

关 键 词：高校 预算 绩效 精细化管理 

分 类 号：G647.5[文化科学—高等教育学]