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示范院校建设得到了中央和地方两级财政的大力支持,示范建设资金的使用采取“项目管理、绩效考评”的方式,它对学校现有的资金管理方式是一个挑战。绩效预算管理是一种“产出式”预算管理方式,它注重对资金使用的效用评价,从而实现资源的优化配置和有效使用。绩效预算管理方式是示范高职院校预算管理的发展方向。笔者从示范经费带来的成效为切入口,分析现有预算管理方式存在的问题,提出实行绩效预算管理的建议。
Demonstration colleges and universities have been strongly supported by central and local governments. The use of demonstration construction funds has taken the form of “project management and performance appraisal”, which poses a challenge to the existing capital management in schools. Performance budget management is an “output ” budget management approach, which focuses on the utility of funds evaluation, in order to achieve the optimal allocation of resources and effective use. The performance budget management mode is the development direction of demonstration budget management in higher vocational colleges. The author analyzes the problems existing in the current budget management mode from the results brought by the demonstration funds and puts forward some suggestions on how to implement the performance budget management.