预算管理是高校财务管理工作的核心内容,是学校组织各项财务活动的前提和依据,直接影响高校的财务收支和可持续发展能力。如何做好预算管理工作、提高预算管理水平,有效的分配和使用资金,是当前高校普遍关注的问题。本文尝试在高校预算管理体制中引入绩效管理的概念,希望能为提高高校预算管理工作水平提供一点思路。 Budget management is the core content of financial management in colleges and universities. It is the precondition and basis of various financial activities organized by the school and directly affects the financial revenue and expenditure and the ability of sustainable development of colleges and universities. How to do a good budget management, improve the level of budget management, effective allocation and use of funds, is currently a common concern of colleges and universities. This paper attempts to introduce the concept of performance management into the university budget management system, hoping to provide some ideas for improving the level of university budget management.