内控视角下高职院校预算绩效管理一体化体系构建

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摘 要：高职院校作为全额拨款事业单位，在新时代财政改革进程中，需要持续加强预算管理，提升绩效意识，将预算和绩效有效融合，提高资源配置效率，确保高职院校长远发展目标的顺利实现。立足高职院校预算绩效管理工作现状，提出在内控视角下加强预算绩效管理，构建高职院校预算绩效一体化体系。

关键词：预算绩效管理；一体化体系；高职院校

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

近年来，各行各业对技术技能人才的需求越来越紧迫，职业教育的重要地位和作用越来越凸显。（剩余5311字）