新时代高职院校预算绩效管理模式研究

Research on the Budget Performance Manage of High Vocational Colleges in the New Era

摘要: 随着国家预算绩效管理改革的深入推进，高职院校作为技能型人才培养的重要基地，其预算绩效管理水平直接影响资源配置效率和办学质量。本文通过分析高职院校预算绩效管理现状，发现普遍存在管理意识薄弱、信息化手段缺失、绩效评价流于形式等问题。针对这些问题，研究提出了系统性优化策略：一是构建科学合理的绩效指标库，将预算分配与教学科研成果、学生满意度、毕业生就业率等关键指标挂钩；二是推进预算绩效管理信息化建设，实现数据共享和动态监控；三是完善绩效评价结果应用机制，建立预算分配与考核评价的联动体系。研究强调，高职院校需结合职业教育特色，通过数字化转型和制度创新，实现从“合规性预算”向“绩效型预算”的转变，从而提升资源使用效益和院校治理能力。本文为高职院校完善预算绩效管理模式提供了理论参考和实践路径。

Abstract: With the in-depth advancement of national budget performance management reform, higher vocational colleges, as important bases for cultivating skilled talents, their budget performance management level directly affects the efficiency of resource allocation and the quality of education. Through analyzing the current situation of budget performance management in higher vocational colleges, this paper finds that there are common problems such as weak management awareness, lack of information technology means, and formalism in performance evaluation. The study emphasizes that higher vocational colleges need to combine the characteristics of vocational education, through digital transformation and institutional innovation, to achieve the transformation from “compliance budget” to “performance budget”, thereby enhancing the efficiency of resource utilization and the governance capacity of the colleges. This paper provides theoretical references and practical paths for higher vocational colleges to improve their budget performance management models.