随着国家财政体制改革的不断深化,部门预算逐渐向最终的绩效管理推进,“用钱要有效率,无效率就要追责”这种观念开始被大家接受,绩效评价成为财政部门考核落实经费使用情况的新方式,这些都对我们高校预算管理提出了新的要求和新的挑战。怎样适应新的绩效管理模式是我们要面对的新问题。 With the continuous deepening of the national financial system reform, the departmental budget gradually pushed forward to the final performance management, and the concept of “using money efficiently and inefficiently has to be followed up” began to be accepted by everyone and performance appraisal became the examination of the financial department The implementation of new means of funding the use of the new budget management of these colleges and universities have put forward new requirements and new challenges. How to adapt to the new performance management model is a new problem we have to face.