Higher vocational colleges within the Performance Budget Indicator System Design.docVIP

Higher vocational colleges within the Performance Budget Indicator System Design Abstract In this paper, the basic idea and the essence of the Balanced Scorecard, reference “level of training personnel in higher vocational colleges Assessment Program” in the relevant indicators of the higher vocational colleges within the Performance Budget Indicator System to simulate the design and discussion. 【Key Words】 performance budgeting; index system; Design Higher Vocational Education in China after nearly a decade of vigorously promoting and rapid development of higher education has become a “half.” However, the rapid development of vocational education in the process of funding for education to highlight the growing contradiction between supply and demand. To solve this problem, as a non-profit organizations, higher vocational colleges in addition from the outside, “open source” to obtain additional sources of funding, but more importantly, from their own internal and improving the efficiency in the use of funds. Thus the establishment of higher vocational colleges within the performance budget management system, the solution to the current contradiction between supply and demand of higher vocational colleges an objective requirement. Vocational College internal performance budget management system is that by strengthening accountability mechanisms and the establishment of an incentive mechanism, breaking the higher vocational colleges in the past that lump sum or in departmental budget allocation of base plus growth framework, the school budget and expenditures of government departments their work tasks and to achieve the benefits linked to the implementation of budget performance with the budget management system, floating is a goal-oriented budget, the main line, sector-based, performance, performance of the core budget management system. The establishment of this system, we must first set the performance goals, and depending on the target budget for