內(nèi)控視角下高職院校預算績效管理一體化體系構(gòu)建

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摘 要：高職院校作為全額撥款事業(yè)單位，在新時代財政改革進程中，需要持續(xù)加強預算管理，提升績效意識，將預算和績效有效融合，提高資源配置效率，確保高職院校長遠發(fā)展目標的順利實現(xiàn)。立足高職院校預算績效管理工作現(xiàn)狀，提出在內(nèi)控視角下加強預算績效管理，構(gòu)建高職院校預算績效一體化體系。

關(guān)鍵詞：預算績效管理；一體化體系；高職院校

Building an Integrated Budget Performance Management Systemin Higher Vocational Colleges from the Perspective of Internal Control

Zheng Haijun

（Baotou Vocational & Technical College，Planning and Finance Department，Inner Mongolia，Baotou 014035）

Abstract：Higher vocational colleges，as full-funding public institutions，need to continually strengthen budget management and enhance performance awareness amidst the financial reforms of the new era.By effectively merging budget and performance，these institutions can enhance resource allocation efficiency，ensuring the smooth realization of the long-term development goals of higher vocational colleges.Based on the current status of budget performance management in higher vocational colleges，this study proposes strengthening budget performance management from the perspective of internal control and building an integrated system for budget performance in higher vocational colleges.

Key words：Budget Performance Management;Integrated System;Higher Vocational College

近年來，各行各業(yè)對技術(shù)技能人才的需求越來越緊迫，職業(yè)教育的重要地位和作用越來越凸顯。（剩余5311字）