关于强化高等院校专项经费财务绩效管理的几点思考

随着当前高等教育的快速发展，高校发展中专项经费的供求矛盾日益突出。在目前我院规模不断扩大、资源日益增加的背景下，原有的财务管理模式已暴露出一系列新的问题，主要是财务管理方面缺乏绩效信息，忽视对经费使用结果进行业绩考核和激励。新的财务管理模式应力求打破现状，实现管理突破、挑战前景目标，协调管理中的不足及影响工作绩效的组织系统因素和个人因素，从而提高资金的使用效率，提升院校财务的管理水平。

Several Considerations on Enhancing the Financial Per-formance Management of College Special Funds

With the rapid development of higher education, the contradiction between the supply and demand of special funds in college development is increasingly prominent. In the back-ground that the scale of our college is expanding and resources are increasing, a lot of new problems emerge in the original fi-nancial management models, mainly including the lack of perfor-mance information in financial management, the ignorance of performance evaluation and incentive for the result of funds uti-lization. The new financial management model is an attempt to break the current situation, in order to realize management breakthrough, challenge the future target, coordinate the short-comings in management as well as the factors of the organization and system and individuals which affect the performance, thus improving the efficiency of funds utilization and improving the level of college financial management.