摘 要
随着高等教育事业的蓬勃发展，高校财务管理工作面临新的挑战与机遇，传统财务预算管理模式逐渐暴露出诸多问题，如预算编制缺乏科学性、执行过程监管不力、绩效评价体系不完善等。为此，本研究旨在探索高校财务预算管理模式的改革与创新路径，以提升高校财务管理效能。通过对国内外高校财务预算管理理论与实践进行系统梳理，结合问卷调查、访谈及案例分析等方法，深入剖析当前高校财务预算管理存在的问题及其成因。研究发现，构建基于战略导向的全面预算管理体系是解决问题的关键，该体系强调将学校发展战略目标融入预算编制全过程，强化预算执行刚性约束，建立多维度绩效评价机制。
关键词：智能化技术 绩效评价机制 协同治理机制
Abstract
With the vigorous development of higher education, the financial management of colleges and universities is facing new challenges and opportunities, and the traditional financial budget management mode gradually exposes many problems, such as the lack of scientific budget preparation, the ineffective supervision of the implementation process, and the imperfect performance evaluation system. Therefore, this study aims to explore the reform and innovation path of university financial budget management mode to improve the efficiency of university financial management. Through the systematic combing of the theory and practice of financial budget management in universities at home and abroad, combined with the questionnaire survey, interview and case analysis, the existing problems and causes of the current financial budget management in colleges and universities are deeply analyzed. It is found that the construction of a comprehensive budget management system based on strategic orientation is the key to solve the problem, which emphasizes the integration of school development strategic goals into the whole process of budget preparation, strengthening the rigid constraints of budget implementation, and the establishment of a multi-dimensional performance evaluation mechanism.
Keyword:Intelligent Technology Performance Evaluation Mechanism Collaborative Governance Mechanism
目 录
1绪论 1
1.1高校财务预算管理改革的背景 1
1.2研究的意义与价值 1
1.3国内外研究现状综述 1
1.4本文的研究方法与思路 2
2高校财务预算管理模式现状分析 2
2.1当前高校预算管理的主要模式 2
2.2现行模式存在的问题剖析 3
2.3影响预算管理效果的因素 3
3高校财务预算管理创新路径探索 4
3.1构建全面预算管理体系 4
3.2引入绩效导向的预算机制 5
3.3推进信息化建设提升效率 5
4高校财务预算管理改革保障措施 6
4.1完善制度体系确保落实 6
4.2加强人员培训提高素质 6
4.3建立监督评价长效机制 7
结论 7
参考文献 9
致谢 10
随着高等教育事业的蓬勃发展，高校财务管理工作面临新的挑战与机遇，传统财务预算管理模式逐渐暴露出诸多问题，如预算编制缺乏科学性、执行过程监管不力、绩效评价体系不完善等。为此，本研究旨在探索高校财务预算管理模式的改革与创新路径，以提升高校财务管理效能。通过对国内外高校财务预算管理理论与实践进行系统梳理，结合问卷调查、访谈及案例分析等方法，深入剖析当前高校财务预算管理存在的问题及其成因。研究发现，构建基于战略导向的全面预算管理体系是解决问题的关键，该体系强调将学校发展战略目标融入预算编制全过程，强化预算执行刚性约束，建立多维度绩效评价机制。
关键词：智能化技术 绩效评价机制 协同治理机制
Abstract
With the vigorous development of higher education, the financial management of colleges and universities is facing new challenges and opportunities, and the traditional financial budget management mode gradually exposes many problems, such as the lack of scientific budget preparation, the ineffective supervision of the implementation process, and the imperfect performance evaluation system. Therefore, this study aims to explore the reform and innovation path of university financial budget management mode to improve the efficiency of university financial management. Through the systematic combing of the theory and practice of financial budget management in universities at home and abroad, combined with the questionnaire survey, interview and case analysis, the existing problems and causes of the current financial budget management in colleges and universities are deeply analyzed. It is found that the construction of a comprehensive budget management system based on strategic orientation is the key to solve the problem, which emphasizes the integration of school development strategic goals into the whole process of budget preparation, strengthening the rigid constraints of budget implementation, and the establishment of a multi-dimensional performance evaluation mechanism.
Keyword:Intelligent Technology Performance Evaluation Mechanism Collaborative Governance Mechanism
目 录
1绪论 1
1.1高校财务预算管理改革的背景 1
1.2研究的意义与价值 1
1.3国内外研究现状综述 1
1.4本文的研究方法与思路 2
2高校财务预算管理模式现状分析 2
2.1当前高校预算管理的主要模式 2
2.2现行模式存在的问题剖析 3
2.3影响预算管理效果的因素 3
3高校财务预算管理创新路径探索 4
3.1构建全面预算管理体系 4
3.2引入绩效导向的预算机制 5
3.3推进信息化建设提升效率 5
4高校财务预算管理改革保障措施 6
4.1完善制度体系确保落实 6
4.2加强人员培训提高素质 6
4.3建立监督评价长效机制 7
结论 7
参考文献 9
致谢 10
