摘要
目前,高校经费使用普遍存在重预算、轻绩效,重分配、轻管理,支出责任意识较弱等问题,实施全面预算绩效管理可提高高校财政资金使用效益。本文通过调查研究,分析高校预算绩效管理存在的问题,并从制度建设、组织领导、指标体系建设、绩效评价和结果应用等环节提出建议,以便进一步推进高校实施全面预算绩效管理。
At present,the use of funds in colleges and universities generally has problems such as paying more attention to budget than performance,paying more attention to fund allocation than management,and having weak awareness of expenditure responsibility.The implementation of comprehensive budget performance management can improve the efficiency of the financial resources in colleges and universities.Through investigation and research,the author analyzes the problems of budget performance management in colleges and universities,and puts forward suggestions from the aspects of system construction,organizational leadership,index system construction,performance evaluation,and results application,in order to further promote the implementation of comprehensive budget performance management in colleges and universities.
作者
张茜
ZHANG Qian(Finance Department,Shanghai Municipal Education Commission,Shanghai 200003)
出处
《上海立信会计金融学院学报》
2020年第3期111-118,共8页
Journal of Shanghai Lixin University of Accounting and Finance
关键词
高校
预算绩效管理
预算管理
Colleges and universities
Budget performance management
Budget management
作者简介
张茜(1981—),女,湖北襄阳人,管理学硕士,上海市教育委员会财务处一级主任科员,cecilying@163.com。
