高职院校绩效预算管理是一种“产出式”预算管理方式,具有指标量化、公开性和可操作性特点。当前它存在预算目标战略性不足、预算编制科学性存疑、预算执行控制性不严三个问题。文章认为要建立合理科学的高职院校绩效预算管理,一是要以目标为导向,二是要以组织为保证。 The performance budget management of higher vocational colleges is an “output ” budget management mode with the characteristics of index quantification, openness and operability. At present, there are three problems: the strategic goal of the budget, the scrupulousness of the budget preparation, and the lax control over budget implementation. The article believes that to establish a reasonable and scientific performance budget management in higher vocational colleges, one is to be goal-oriented, the other is to organize as a guarantee.