摘要
随着财政改革的不断推进和政府对高校教育经费投入的不断增加,以财政部门和教育部门为主导、以各高校等预算执行单位为主体的预算绩效管理实践正处于积极探索和大力推进阶段。如何提高教育事业经费的效益已成为包括政府、社会、高校甚至许多研究学者积极探讨和关注的焦点。论文在探讨的基础上,提出了对高校预算绩效管理的建议。
With the continuous advancement of fiscal reform and the government's increasing investment in college education funds,the budget performance management practice,which is dominated by the financial department and the education department,and the budget executing units,such as colleges and universities,are being actively explored and vigorously promoted.How to improve the efficiency of educational funds has become the focus of active discussion and concern by the government,society,universities and even many researchers.On the basis of the discussion,this paper puts forward suggestions for the budget performance management in colleges and universities.
作者
张莹
刘琼
丁喜妹
ZHANG Ying;LIU Qiong;DING Xi-mei(Department of Planning and Finance,Ningbo University,Ningbo 315211,China)
出处
《中小企业管理与科技》
2019年第3期70-71,共2页
Management & Technology of SME
关键词
目标导向
高校预算
绩效管理
goal-oriented
college budget
performance management
