随着我国财政预算改革的不断深化，财政支出讲求绩效是必然选择，解决财政预算 管理中深层次问题需加强预算绩效管理。2011 年，财政部在《关于推进预算绩效管理的 指导意见》中明确提出要逐步建立“预算编制有目标，预算执行有监控，预算完成有评 价，评价结果有反馈，反馈结果有应用”的全过程预算绩效管理，这标志着预算绩效管 理理念的正式确立。新《中华人民共和国预算法》于 2015 年 1 月 1 日正式实施，强调 了绩效在预算管理中的重要性，并第一次在公共财政预算收支中以法律形式融入了绩效 管理。党的十九大报告指出，建立全面规范透明、标准科学、约束有力的预算制度，全 面实施绩效管理。中共中央、国务院于 2018 年 9 月 1 日印发并实施《中共中央国务院 关于全面实施预算绩效管理的意见》，意见提出必须加快建成全方位、全过程、全覆盖 的预算绩效管理体系。 高校作为基层预算单位，其预算属于公共财政预算的重要组成部分，财政支出预算 绩效管理的实施必然会对高校预算产生影响。目前，各个高校根据形势需要和自身发展 需要，陆续制定了各自的预算绩效管理措施，但因是新生事物，对其无论从观念认识上、 管理方法上、还是人力设备投入及评价标准体系制定上都存有缺点和不足。 专项资金是高校进行正常教学活动和人才培养的重要保障，专项资金的预算管理是 高校预算管理的重要组成部分，对高校的生存和长期发展起着非常重要的作用。高校专 项资金预算绩效管理的实施促使高校优化预算支出结构、提高预算资金使用效益。本文 尝试从一个具体的案例即 Z 校教育质量提升计划专项出发，针对该专项资金预算绩效管 理中存在的问题进行分析并提出针对性的建议，从而为高校专项资金的预算绩效管理提 供一定的实践价值和借鉴意义。文章以 Z 校教育质量提升计划专项为主要研究对象，对 高校专项资金的预算绩效管理进行深入地研究。首先通过文献研究法和案例分析法对 Z 校教育质量提升计划专项的预算绩效管理现状进行分析，找出该专项资金在实施预算绩 效管理方面存在的问题并对这些问题进行分析，包括绩效目标设置不完整、不科学，项 目库建设滞后，预算执行不力、控制不严，预算绩效考核评价机制不健全，结果反馈与 应用不充分等。然后针对这些问题，提出完善高校专项资金预算绩效管理的对策，一是II 带格式的: 段落间距段后: 6 磅, 边框:底端: (无框线) 要对现有的绩效目标体系进行完善，二是要加强项目库管理，三是要加强预算绩效运行 监控，四是要完善预算绩效评价内容和考核机制，最后是要健全绩效评价结果反馈与应 用机制。 关键词，高校，专项资金，预算绩效管理III 带格式的: 段落间距段后: 6 磅, 边框:底端: (无框线) ABSTRACT With the deepening of China's fiscal budget reform, it is an inevitable choice to emphasize performance in fiscal expenditure. In 2011, the ministry of finance in the guidelines on promoting budget performance management to gradually establish a clear put forward in the monitoring budget target, budget execution, budget to complete the evaluation, the evaluation results feedback, feedback results have applications, the whole process of budget performance management. This marks the budget performance management idea is formally established. The new budget law of the People's Republic of China which was officially implemented on January 1, 2015 stressed the importance of performance in budget management and incorporated performance management in the budget revenue and expenditure of public finance in a legal form for the first time. The report of the 19th national congress of the communist party of China (CPC) pointed out that a comprehensive, standardized, transparent, scientific and powerful budget system should be established to implement performance management comprehensively. The CPC central committee and the State Council issued and implemented the opinions of the CPC central committee and the state council on the full implementation of budget performance management on September 1, 2018. The opinions put forward the need to accelerate the establishment of a comprehensive, whole-process and all-inclusive budget performance management system. As a grassroots budget unit, the budget of colleges and universities is an important part of the public financial budget. As a result, the implementation of budget performance management of fiscal expenditure will inevitably have an impact on it. At present, various colleges and universities have developed their own budget performance management measures according to the needs of the situation and their own development. However, as a new thing, there are shortcomings and deficiencies in its concept, management method, manpower and equipment investment and evaluation standard system. Special fund of colleges and universities is an important guarantee for the normal teaching activities and talent training of colleges and universities. As an important part of the budget management of colleges and universities, the budget management of the special fund plays a very important role in the survival and long-term development of colleges and universities. Therefore, it is necessary for colleges andIV 带格式的: 段落间距段后: 6 磅, 边框:底端: (无框线) universities to optimize the budget expenditure structure and improve the use efficiency of budget funds. This paper attempts to start from a specific case, namely the special project of vocational education quality improvement plan of Z college, to analyze the problems existing in the budget performance management of this special fund and put forward specific Suggestions, providing certain practical value and reference significance for the budget performance management of special fund of colleges and universities. First through the literature research and case analysis method to Z college vocational education quality improvement plan of the special budget performance management present situation analysis, find out the problems of special funds in the implementation of the budget performance management, including not reasonable performance goal setting, the project construction lag, the lack of budget implementation, powerless control, unsound budget performance evaluation mechanism, the of inadequate result feedback and application etc through the literature research and case analysis to Z college's vocational education quality improvement plan of the special budget performance management present situation. And to fix these problems, put forward some countermeasures to improve special funds budget performance management in colleges and universities: firstly, we'll perfect the existing performance target system; secondly, it is necessary to strengthen project management; thirdly, it's about to strengthen the budget performance monitoring operation; fourthly, we must improve the budget performance evaluation content and evaluation mechanism; lastly, it's time to take measures to improve the mechanism of feedback and application results of the performance evaluation. KEYWORDS，Colleges, Special funds, Budget performance managementV 带格式的: 段落间距段后: 6 磅, 边框:底端: (无框线) 目 录 摘要...........................................................................................................................................I ABSTRACT........................................................................................................................IIIIII 1 绪 论.......................................................................................................................................1 1.1 研究背景与意义..............................................................................................................1 1.1.1 研究背景...................................................................................................................1 1.1.2 研究意义.................................................................................................................22 1.2 文献综述........................................................................................................................33 1.2.1 国外研究现状.........................................................................................................33 1.2.2 国内研究现状.........................................................................................................55 1.2.3 文献述评.................................................................................................................88 1.3 研究内容.................