摘要
随着国家全面推行预算管理一体化,地方高等职业院校(简称“高职院校”)面临内涵式发展与资源紧约束的双重压力,提升预算执行力已成为关乎其办学质量与可持续发展的核心议题。然而,一体化系统上线后,许多高职院校在实践中普遍遭遇“水土不服”,预算执行力提升缓慢。本文旨在系统性诊断高职院校在预算执行过程中存在的“业财融合表面化、内部流程梗阻、绩效管理软约束、人员能力滞后”四大核心问题。基于此,本文构建了以“战略引领、流程再造、绩效约束、文化保障”为核心的“四位一体”协同提升体系,提出了系统性的优化路径,旨在为地方高职院校提升预算资金使用效能和财务治理现代化水平提供理论参考与实践指引。
With the comprehensive implementation of integrated budget management by the country,local higher vocational colleges(referred to as"vocational colleges")are facing dual pressures of connotative development and tight resource constraints.Improving budget execution has become a core issue related to their educational quality and sustainable development.However,after the launch of the integrated system,many vocational colleges have generally encountered difficulties in adapting to the local conditions and slow improvement in budget execution in practice.This article aims to systematically diagnose the four core issues in the budget execution process of vocational colleges,namely"superficiality of business finance integration,internal process obstruction,soft constraints on performance management,and lagging personnel capabilities".Based on this,this article constructs a"four in one"collaborative improvement system with"strategic guidance,process reengineering,performance constraints,and cultural guarantee"as the core,and proposes a systematic optimization path,aiming to provide theoretical reference and practical guidance for local vocational colleges to improve the efficiency of budget fund utilization and the modernization level of financial governance.
作者
袁雪莲
Yuan Xuelian(Hubei College of Chinese Medicine,Jingzhou,Hubei 434020)
出处
《现代管理论坛》
2026年第1期17-19,共3页
Modern Management Forum
关键词
预算管理一体化
地方高职院校
预算执行力
绩效管理
业财融合
integrated budget management
local vocational colleges
budget execution capability
performance management
finance-business integration
