关于促进高校绩效预算推行的思考

摘要

绩效预算是以目标为导向的预算，是公共财政管理要求的必然趋势，基于财政拨款的高校推行绩效预算也是学校科学管理的必然要求，本文就高校绩效预算的推行和推行过程应注意的问题进行了阐述。%Performance budget is goal oriented budget, is the inevitable trend of demand of the public financial management, inevitable requirement of promotion of performance budget funding of universities, also is the school scientific management. This paper describes the performance budget and the implementation of the implementation process should pay attention to the problem.