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当前,高校在推行预算绩效管理过程中遇到了教职工思想抵触、绩效考核指标体系不科学、监督奖惩机制不健全等问题。本文从加强宣传教育、提高预算编制的规范化科学化水平、建立科学的预算绩效评价指标体系和构建预算执行监督机制和绩效奖惩制度四个方面着手,对如何改进预算绩效管理进行了有价值的探索。
At present, colleges and universities in the implementation of the budget performance management process encountered teaching staff conflict, the performance appraisal index system unscientific, supervisory reward and punishment mechanism is not perfect and so on. This paper starts with four aspects: strengthening propaganda and education, improving the standardization and scientificalness of budgeting, setting up a scientific index system of budgeting performance appraisal and constructing the system of supervision and performance of budgeting execution and performance, and makes a valuable exploration on how to improve budgeting performance management .