2023年（3篇）关于高校预算绩效管理存在的问题及优化对策探析等调研报告材料汇编 (1)

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标签： #调研报告

摘要：

关于高校预算绩效管理存在的问题及优化对策探析等调研报告材料汇编（3篇）高校预算绩效管理存在的问题及优化对策探析　　对于高校而言，教育资源配置及其使用效益是制约其发展的重要因素之一，预算绩效评价则是破解这一瓶颈的有效手段。近年来，国家先后颁布了《管理会计基本指引》和《管理会计应用指引》，以及《中共中央国务院关于全面实施预算绩效管理的意见》等一系列条例、文件，其中均提到了加快建成全方位、全过程、全覆盖的预算绩效管理体系。从工作实务角度出发，绩效管理体系主要包括事前评估、绩效目标、绩效监控、绩效评价、结果运用五环节，也就是一个连接预算绩效从目标实现，再到不断改进的体系。对于各高校而言，重点在于如何探...

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