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预算管理是高校财务管理的核心内容之一。根据高校自身特性,针对目前高校预算绩效管理中存在的普遍问题进行了分析,提出了改善相应机制的对策建议:树立绩效理念、采用滚动预算编制方法、制订合理的预算绩效目标、实施预算绩效跟踪监控、建立预算绩效评价体系和强调预算绩效结果管理6项措施,以实现高校预算管理的健康、有序发展。
Budget management is one of the core contents of university financial management. According to the characteristics of colleges and universities, aiming at the common problems existing in university budget performance management at present, the countermeasures and suggestions on how to improve the corresponding mechanisms are put forward: setting up the concept of performance, adopting rolling budgeting method, setting reasonable budget performance target, implementing budget performance tracking Monitoring and establishing budget performance appraisal system and emphasizing six measures of budget performance result management in order to realize the healthy and orderly development of budget management in colleges and universities.