摘要
全面绩效管理和绩效评价要求高职院校提高资产预算管理能力。高职院校资产预算管理以政府预算制度以及资产预算管理基本理论为指导,发挥四个方面的作用,即厘清钱与物的关系、促进资产管理对接预算管理、联结资产管理各阶段的纽带、助推内部资源共享。高职院校资产预算管理存在资产管理与预算管理脱节、预算编制方法不科学、资产配置及管理不合理、预算绩效目标体系尚未建立等问题。改进高职院校资产预算管理体系从五个方面着力,包括强化资产预算科学性、刚性执行资产预算、提升资产预算管理基础能力、开展资产预算执行绩效评估、建立实施资产配置标准体系。
Comprehensive performance management and performance evaluation require higher vocational colleges to improve the ability of asset budget management.Guided by the government budget system and the basic theory of asset budget management,the asset budget management in higher vocational colleges has been playing a role in four aspects,namely clarifying the relationship between money and things,promoting asset management to connect with the budget management,linking the asset management ties at various stages,and promoting internal resource sharing.However,there are some problems in the asset budget management in higher vocational colleges,such as the disconnection between asset management and budget management,the unscientific method of budget preparation,the unreasonable asset allocation and management,and the unestablished target system of budget performance.To improve the asset budget management system in higher vocational colleges,we should focus on five aspects,namely strengthening the scientific nature of asset budget,rigidly implementing asset budget,improving the basic ability of asset budget management,carrying out the performance evaluation of asset budget implementation,and establishing and performing the standard system of asset allocation.
作者
张晓湘
周劲松
ZHANG Xiaoxiang;ZHOU Jinsong(Hunan Industry Polytechnic,Changsha 410208,China;Hunan Vocational Institute of Safety Technology,Changsha 410151,China)
出处
《中国轻工教育》
2023年第4期18-24,共7页
China Education of Light Industry
基金
湖南教育科学“十四五”规划2022年度课题“公办高职院校校企合作产权重组与资产管理研究”(XJK22CZY014)
关键词
资产预算管理
财务管理
绩效评价
策略
高职院校
asset budget management
financial management
performance evaluation
strategy
higher vocational colleges
