摘要
预算绩效管理与绩效考核作为院校内部治理的两大机制,既有区别又有联系。当前部分高职院校的预算绩效管理与绩效考核工作尚未形成有效合力。本文聚焦高职院校预算绩效管理与绩效考核工作实践,梳理两者的内在关系以及当前的发展困境,针对性提出解决对策,以期提升整体绩效管理效能,助力学校高质量发展。
As two major mechanisms of internal governance in colleges,budget performance management and performance appraisal have both differences and connections.Currently,the budget performance management and performance appraisal in some higher vocational colleges have not yet formed an effective synergy.This paper focuses on the practices of budget performance management and performance appraisal in higher vocational colleges,sorts out the intrinsic relationship between the two and the current development predicaments,and proposes targeted countermeasures,with the aim of improving the overall performance management efficiency and facilitating the high-quality development of the colleges.
作者
李富芝
赵盼
LI Fu-zhi;ZHAO Pan(Changzhou Vocational Institute of Mechatronic Technology,Changzhou Jiangsu 213164,China)
出处
《湖北开放职业学院学报》
2025年第15期73-75,共3页
Journal of Hubei Open Vocational College
基金
2024年度江苏省高校哲学社会科学研究一般项目“‘双高计划’背景下高职院校全面预算管理改进研究”阶段性研究成果(项目编号:2024SJYB0996)。
关键词
预算绩效管理
绩效考核
融合
budget performance management
performance appraisal
integration
