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把绩效管理贯穿于财政支出预算之中,是财政管理实现科学化和精细化的关键环节,也是必然要求趋势体现。就现阶段我国预算状况来看,正是试点摸索绩效管理状态,许多问题在实施过程中体现出来。本文以高职院校预算绩效管理为针对对象,分析其中存在的问题,以预算绩效管理要求为指导,对工作思路和建议进行探讨,以期达到对制度规范行为进行完善的目的,促进预算绩效管理水平的提高,提升工作效率。
The performance management throughout the budget of the budget, the financial management is to achieve a scientific and refined key links, but also an inevitable trend of demand. At this stage of the budget situation in China point of view, it is the pilot to explore performance management status, many problems reflected in the implementation process. This article aims at the budget performance management of higher vocational colleges for the object, analyzes the existing problems, and takes the budget performance management requirements as the guideline to discuss the working ideas and suggestions in order to achieve the goal of perfecting the system standard behavior and promote the budget performance management Improve the level of work efficiency.