高职院校全面预算绩效管理实践与优化研究

Research on Practice and Optimization of Comprehensive Budget Performance Management in Higher Vocational Colleges

摘要: 文章旨在探讨高职院校全面预算绩效管理的实践及其优化策略。首先，分析了高职院校在全面预算绩效管理中存在的问题，如预算编制不够科学、预算执行监控不足、绩效评价体系不完善等。接着，提出了针对性的优化措施，包括强化预算编制的科学性、加强预算执行过程监控、完善绩效评价体系等。最后，通过案例分析，验证了优化措施的有效性和可行性，为高职院校提升全面预算绩效管理水平提供了有益的参考。

Abstract: This paper aims to explore the practice and optimization strategies of comprehensive budget performance management in higher vocational colleges. Firstly, it analyzes the problems existing in the comprehensive budget performance management of higher vocational colleges, such as the lack of scientific budget preparation, insufficient monitoring of budget execution, and imperfect performance evaluation system. Then, targeted optimization measures are proposed, including strengthening the scientific nature of budget preparation, enhancing the monitoring of budget execution process, and improving the performance evaluation system. Finally, through case analysis, the effectiveness and feasibility of the optimization measures are verified, providing a useful reference for higher vocational colleges to improve the level of comprehensive budget performance management.