绩效预算在高校项目预算中的应用

目前我国所处的经济社会发展阶段决定了学校及部门的战略规划和年度计划是在不断的变化和调整当中的，进行综合预算的整体绩效改革和跨部门绩效改革条件尚不成熟。因此，当前应以项目的预算和绩效评价为突破口，从完善单位或部门的年度项目计划和绩效目标着手，加强对重大项目的预算编审工作，解决好绩效预算在项目预算应用中的几个关键性问题，从而进一步完善预算管理体制，提高资金使用效益，强化绩效理念，最终更好的实现学校的发展规划目标。

Research on the application of performance budget in the project budget of universities and colleges

At present, with the development of our country's economics, the strategic and annual plan for universities and departments are in constant change and adjustment, and the conditions of comprehensive budget reform of total and trans-department performance is not mature. Therefore, based on the budget and performance evaluation as a breakthrough point, annual project plans and performance objectives should be improved, and major project budget editing should be strengthened, to solve some key problems of performance budget in project budget application. Thus it will be helpful to improve the budget management system and efficiency in the use of funds, strengthen performance concept, and ultimately achieve the goal of development planning of colleges and universities.