价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
15期
189-190
,共2页
高职院校%预算管理%绩效考核%对策
高職院校%預算管理%績效攷覈%對策
고직원교%예산관리%적효고핵%대책
vocational colleges%budget management%performance evaluation%countermeasures
随着高校扩招规模的进一步扩大，高职院校间的竞争也日趋激烈，生存环境日益恶化。而国家财政及主管部门对高职院校的投入有限，银行信贷规模也逐渐紧缩。为了促进高校教育教学体制改革，加快科研工作的进一步发展，高职院校应积极加强预算管理和绩效考核，以实现财务预算执行与绩效考核管理的有机统一，集中优势资源，提高资金利用效率，增强学校的综合竞争实力。本文就如何加强高职院校的绩效预算管理，进行了一系列的研究和探讨，并提出了具体解决措施。
隨著高校擴招規模的進一步擴大，高職院校間的競爭也日趨激烈，生存環境日益噁化。而國傢財政及主管部門對高職院校的投入有限，銀行信貸規模也逐漸緊縮。為瞭促進高校教育教學體製改革，加快科研工作的進一步髮展，高職院校應積極加彊預算管理和績效攷覈，以實現財務預算執行與績效攷覈管理的有機統一，集中優勢資源，提高資金利用效率，增彊學校的綜閤競爭實力。本文就如何加彊高職院校的績效預算管理，進行瞭一繫列的研究和探討，併提齣瞭具體解決措施。
수착고교확초규모적진일보확대，고직원교간적경쟁야일추격렬，생존배경일익악화。이국가재정급주관부문대고직원교적투입유한，은행신대규모야축점긴축。위료촉진고교교육교학체제개혁，가쾌과연공작적진일보발전，고직원교응적겁가강예산관리화적효고핵，이실현재무예산집행여적효고핵관리적유궤통일，집중우세자원，제고자금이용효솔，증강학교적종합경쟁실력。본문취여하가강고직원교적적효예산관리，진행료일계렬적연구화탐토，병제출료구체해결조시。
With the further expansion of college enrollment scale, competition among vocational colleges are becoming increasingly fierce, the living environment is deteriorating. While the investment of state finances and the competent authorities on vocational colleges is limited, the scope of bank credit is gradually tightening. In order to promote vocational colleges education teaching system reform, accelerate the further development of research work, vocational colleges should actively strengthen budget management and performance appraisal to achieve the organic unity of financial budget implementation and performance evaluation, centralize superior resources to improve capital efficiency, enhance the comprehensive competitiveness. This article conducted a series of research and discussion on how to strengthen the performance of the budget management of higher vocational colleges, and proposed concrete solutions.
