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高职院校“双高计划”建设的资金预算绩效管理探析
作者姓名:葛晓波
作者单位:宁波职业技术学院
基金项目:2019年浙江省高等教育“十三五”第二批教学改革研究项目“中国特色高水平高职学校建设的绩效评价的研究和实践”(项目编号:jg20190719)。
摘    要:高职院校是我国高等教育的重要组成部分,其预算绩效管理工作对提高资金使用效果、优化资源配置、发挥服务社会的功能具有重要作用。通过对当前高职院校"双高计划"资金预算绩效管理现状及存在问题的梳理,提出要从健全组织体系、完善评价制度、建立多维指标体系、强化过程监控、强化评价结果运用和现代技术手段支撑等方面优化高职院校"双高计划"资金预算绩效管理。

关 键 词:高职院校  “双高计划”  预算资金  绩效管理

Research on the Performance Management of Capital Budget of"Double High Plan"in Higher Vocational Colleges
Authors:GE Xiaobo
Abstract:As an important part of higher education in China, the budget performance management of higher vocational colleges plays an important role in improving the effect of capital use, optimizing the allocation of resources and better serving the society. Based on the analysis of the current situation and existing problems of the performance management of capital budget of "double high plan" in higher vocational colleges, this paper proposes to optimize the performance management of capital budget of "double high plan" in higher vocational colleges from the aspects of improving the organization system, improving the evaluation system, establishing a multi-dimensional index system, strengthening process monitoring, strengthening the use of evaluation results and modern technical support.
Keywords:higher vocational colleges  "double high plan"  budget funds  performance management
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