高校绩效预算管理模式的探讨

高校财务管理是高校内部经济活动的根本,预算是高校完成各项工作任务、实现事业计划的重要保证,也是财务工作的基本依据,对提高资金使用效率具有重要的意义.随着高校办学水平的提高以及高等教育管理体制改革的进一步深化,传统的高校预算管理方法已经越来越不能适应社会发展的需要.高校预算管理问题是高校改革中的一个重要问题,“绩效预算”对我国高校预算管理具有十分重要的意义.文章主要从当前高校实行绩效预算的必要性出发,提出如何构建高校绩效预算管理模式.

Exploration of Performance Budget Management Mode in Colleges and Universities

Financial management in colleges and universities is the root of the internal economic activities,while the budget is the important guarantee for colleges to perform all kinds of work and realize the business plan as well as the basis of financial work and it is vital to improve the service efficiency of funds.With the raising level of running colleges and the further reform of management system in higher education,the traditional college budget management can’t meet the demand of social development increasingly.Performance budget has the vital significance for China’s college budget management.This paper states the necessity of current college performance budget,and then it proposes how to construct a mode of performance budget management in colleges and universities.