摘要
在国家加快发展现代职业教育的背景下,预算绩效管理已成为职业院校预算管理的重要内容和推动学校事业发展的重要抓手。针对J学院A项目预算绩效管理存在的突出问题,建议优化预算绩效管理实施流程、调整预算绩效管理组织机构、完善预算绩效目标编制、加强预算绩效执行监督和评价、重视绩效评价结果反馈与应用,以期提升学院管理水平。
Under the background of accelerating the development of modern vocational education,budget performance management has become an important part of the budget management of vocational colleges and an important starting point to promote the development of school undertakings.In view of the outstanding problems existing in budget performance management of A project of J College,it is suggested to optimize the implementation process of budget performance management,adjust the organizational structure of budget performance management,improve the preparation of budget performance objectives,strengthen the supervision and evaluation of budget performance implementation,and attach importance to the feedback and application of performance evaluation results,so as to improve the management level of the college.
作者
马海国
MA Hai-guo(Finance Department,Jiangsu Vocational Institute of Commerce,Nanjing 211168,Jiangsu,China)
出处
《江苏经贸职业技术学院学报》
2025年第1期27-29,共3页
Journal of Jiangsu Institute of Commerce
基金
中国商业会计学会研究课题“高职院校预算绩效管理优化研究——基于J‘双高计划’建设学校”(2022GL010)
江苏省商业会计学会重点研究课题“高职院校预算绩效管理研究——以J‘双高计划’学校为例”(2022JSSYKJ201)
江苏省哲学社会科学界联合会研究课题“高质量发展视域下高校整体预算绩效评价体系构建及应用研究”(24SCB-50)。
关键词
高职院校
预算绩效管理
指标
流程
higher vocational colleges
budget performance management
indicators
process
