摘要
从分析高校财务管理存在的问题入手,在阐明高校财务预算与绩效管理关系的基础上,提出了加强高校财务预算与绩效管理的对策:构建科学的预算体系,合理编制财务预算;强化监管力度,提高预算执行的效率;建立绩效考核评价制度,提高资金的使用效益;优化资金支出结构和科学合理地配置资源。
This paper analyzes the problems in financial management of colleges and universities, expounds the relationship between financial budget and performance management of colleges and universities and then advances some countermeasures to improve their financial budget and performance management, which are as follows： constructing a scientific budget system and making budgets reasonably; strengthening the supervision to improve the efficiency in carrying out budget plan; establishing a performance assessment system so as to better use the fund; optimizing the fund expenditure structure and allocating the resources scientifically and reasonably.
关键词
高校财务管理
财务预算
绩效管理
对策
financial management of colleges and universities
financial budget
performance management
countermeasure
