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预算绩效管理是建立现代大学制度推动科学化精细化预算管理的必然选择。本文从新建地方本科院校预算绩效管理的意义,存在的问题,以及如何进一步完善地方本科院校预算绩效管理为着眼点,指出新建地方本科院校只有加强预算绩效管理,让过程为导向的预算管理转化为以效益为导向的结果管理,才能发挥有限资源,提高资金使用效益,促进地方高校由规模型向内涵式发展转变。
Budget performance management is the inevitable choice to establish a modern university system to promote scientific and meticulous budget management. This article focuses on the significance and existing problems of budget performance management of new local undergraduate colleges and how to further improve the budget performance management of local undergraduate colleges and universities. It points out that the new local undergraduate colleges only have to strengthen the budget performance management and make the process-oriented budget Management into benefit-oriented management of results, can we play a limited resources to improve the efficiency of the use of funds to promote local colleges and universities from the scale to the connotation of the development of change.