中国标准化Issue(6)：239-241,3.DOI:10.3969/j.issn.1002-5944.2024.06.043
高职院校预算绩效管理指标体系构建研究
Research on the Construction of Budget Performance Management Indicator System of Higher Vocational Colleges
摘要
Abstract
With the vigorous promotion of vocational education development in China,many higher vocational colleges are currently facing the issue of improving the utilization of funds and optimizing the resource allocation.In order to adapt to the trend of modernizing the higher education system,budget performance management has become a key task in the financial and management reforms of higher vocational colleges.This paper makes in-depth exploration of the construction of a budget performance management indicator system for higher vocational colleges from a comprehensive perspective of budget performance management.It addresses issues such as the systematic deficiencies in performance management,a lack of rationality in pre-performance evaluation,inadequate application mechanisms for results,insufficient monitoring efforts,and a lack of application of information technology tools.It also proposes suggestions with a focus on performance orientation,aiming to provide theoretical reference for higher vocational colleges to enhance their overall performance evaluation level.关键词
高职院校/预算绩效管理/指标体系/构建Key words
higher vocational college/budget performance management/indicator system/construction引用本文复制引用
刘甜..高职院校预算绩效管理指标体系构建研究[J].中国标准化,2024,(6):239-241,3.基金项目
本文受山西工程职业学院课题"高职院校在内控视角下如何优化预算绩效管理研究"(课题编号:QT-202203)资助. （课题编号:QT-202203）
