随着高校扩招规模的进一步扩大，高职院校间的竞争也日趋激烈，生存环境日益恶化。而国家财政及主管部门对高职院校的投入有限，银行信贷规模也逐渐紧缩。为了促进高校教育教学体制改革，加快科研工作的进一步发展，高职院校应积极加强预算管理和绩效考核，以实现财务预算执行与绩效考核管理的有机统一，集中优势资源，提高资金利用效率，增强学校的综合竞争实力。本文就如何加强高职院校的绩效预算管理，进行了一系列的研究和探讨，并提出了具体解决措施。%With the further expansion of college enrollment scale, competition among vocational colleges are becoming increasingly fierce, the living environment is deteriorating. While the investment of state finances and the competent authorities on vocational colleges is limited, the scope of bank credit is gradually tightening. In order to promote vocational colleges education teaching system reform, accelerate the further development of research work, vocational colleges should actively strengthen budget management and performance appraisal to achieve the organic unity of financial budget implementation and performance evaluation, centralize superior resources to improve capital efficiency, enhance the comprehensive competitiveness. This article conducted a series of research and discussion on how to strengthen the performance of the budget management of higher vocational colleges, and proposed concrete solutions.
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