2018年9月，国务院出台《关于全面实施预算绩效管理的意见》，要求建 立全方位、全过程、全覆盖的预算绩效管理体系，提升预算管理水平，推进财政 体系深化改革。如今，在高校的预算管理中，预算绩效管理是重点工作内容，在 高校事业发展中的作用日益明显。A高校是全日制普通本科地方院校，作为预算 主体单位，大部分收入来源于财政拨款。随着近年来扩招，办学资金缺口越来越 明显，面对办学规模的扩大，各项资源快速流入，与此同时，为了实现办学目标， 建设“双一流”，学校对资源的需求也不断增加，办学的经济效益和社会效益也 越来越突出。随着国家对高等教育经费的投入增加，学校的预算管理工作也越来 越注重资金使用效果和效益。为了顺应政策要求和自身发展需求，学校开始实施 预算绩效管理，来不断改进和提升预算绩效管理工作水平，推动学校事业发展。 本文通过查阅国内外关于预算绩效管理的文献资料、期刊，梳理和总结了相 关的思路和方法，作为本文的理论基础。通过深入A高校实地调研，掌握A高校 预算管理现实条件及体制，通过进一步对A高校预算绩效管理现状和预决算相关 数据进行研究，深入探讨预算绩效管理中存在的不足，主要有人员业务能力不足、 缺乏独立的预算绩效管理机构、预算绩效管理意识淡薄、绩效目标设置模糊不全、 预算编制方法不科学、预算编制不全面、预算执行偏差较大且进度缓慢、绩效评 价体系及指标不健全、未能有效运用绩效评价结果等。然后针对存在的不足，从 A高校实际出发，提出设置独立的预算绩效管理机构、完善预算绩效管理制度、 强化预算绩效管理意识、规范预算编制、加强事前评估和绩效目标管理、加强预 算绩效监控、建立健全预算绩效评价及指标体系、强化绩效评价结果应用等建议。 同时，本文基于一个真实案例对我国高校的预算绩效管理工作进行实证研究，为 高校实施预算绩效管理提供实践参考。 关键词：A高校；预算绩效管理；优化研究 2 Abstract In September 2018, the state council issued the opinions on the full implementation of budget performance management, which called for the establishment of a comprehensive, whole-process and all-covering budget performance management system to improve budget management and deepen the reform of the financial system.Nowadays, in the budget management of colleges and universities, the budget performance management is the key work content, and plays an increasingly obvious role in the development of colleges and universities.A college is A place where full-time undergraduate colleges and universities, as the main body unit budget, most of the income from funding, along with the enrollment expansion in recent years, the school funding gap is more and more obvious, facing the expansion of the scale of the various resources into fast, at the same time, in order to achieve the goal, the construction of "double top", the school also increased demand for resources, economic and social benefits of running is becoming more and more outstanding.With the increase of the national investment in higher education, the budget management of the school pays more and more attention to the effect and efficiency of the use of funds.In order to comply with the policy requirements and their own development needs, the school began to implement budget performance management, to constantly improve and enhance the budget performance management work level, to promote the development of the school cause. This paper reviews the literature and periodicals about budget performance management at home and abroad, sorts out and summarizes the relevant ideas and methods, as the theoretical basis of this paper.Through in-depth field investigation and research of colleges and universities, A mastery of A reality conditions and university budget management system, by further for A college budget performance management present situation and the budget related data for research, discusses the shortage of budget performance management mainly include personnel business ability is insufficient, lack of independent budget performance management organization, budget performance management consciousness, incomplete performance goals set up fuzzy, budgeting method is not science, budgeting is not 3 comprehensive, budget implementation and the slow progress, the deflection and indicators for performance evaluation system is not sound, failed to use the performance evaluation results, etc.Then aiming at the shortcomings of the existed, from A university reality, put forward A set of independent budget performance management mechanism, improve the budget performance management system, enhance the consciousness of the budget performance management, standardization of budgeting, strengthening management beforehand assessment and performance goals and budget performance monitoring, establish and improve the budget performance evaluation, and the application of index system, strengthening the performance evaluation results suggest.At the same time, this paper, based on a real case, makes an empirical study on the budget performance management of colleges and universities in China, so as to provide practical reference for the implementation of budget performance management in colleges and universities. Key words: A University; Budget Performance Management; Optimization Research 4 目 录 摘要............................................................................................................................ 1 Abstract .......................................................................................................................... 2 1 绪论.......................................................................................................................... 7 1.1 研究背景及意义........................................................................................... 7 1.1.1 研究背景............................................................................................ 7 1.1.2 研究意义............................................................................................ 8 1.2 研究思路、内容与方法............................................................................... 9 1.2.1 研究思路............................................................................................ 9 1.2.2 研究内容............................................................................................ 9 1.2.3 研究方法.......................................................................................... 10 1.3 论文研究框架............................................................................................. 10 1.4 可能的创新之处......................................................................................... 11 2 文献综述与理论基础............................................................................................ 12 2.1 文献综述..................................................................................................... 12 2.1.1 国外研究文献综述.......................................................................... 12 2.1.2 国内研究文献综述.......................................................................... 13 2.1.3 研究述评.......................................................................................... 14 2.2 相关概念..................................................................................................... 15 2.2.1 预算.................................................................................................. 15 2.2.2 预算管理.......................................................................................... 15 2.2.3 绩效.................................................................................................. 15 2.2.4 预算绩效管理.................................................................................. 15 2.2.5 预算管理与预算绩效管理.............................................................. 16 2.3 相关理论基础............................................................................................. 17 2.3.1 内部控制理论.................................................................................. 17 2.3.2 新公共管理理论.............................................................................. 17 3 A高校预算绩效管理现状与问题 ........................................................................ 19 3.1 A高校预算绩效管理的现实条件 .