Research On The Countermeasures Of Comprehensive Budget Performance Management In Higher Vocational Colleges In Guizhou Provinc

The comprehensive implementation of budget performance management is the internal requirement to promote the modernization of the national governance system and governance capacity,is an important part of deepening the reform of the fiscal and tax system and establishing a modern financial system,and is a key measure to optimize the allocation of financial resources and improve the quality of public services.In particular,it will help the local government to improve the efficiency of the use of funds under the condition of limited financial resources,strengthen the awareness of the main responsibility of the budget unit,and improve the level of government governance.Education expenditure,especially higher education expenditure,accounts for a high proportion of local government financial expenditure.Higher vocational colleges and universities undertake the arduous task of training high-quality workers and skilled talents,and are an important part of higher education.Whether the comprehensive budget performance management can be well promoted determines the use efficiency of its school funds.However,the current level of budget performance management in higher vocational colleges is generally low,and the problem is relatively prominent.Therefore,it is of great practical significance to study the path optimization of comprehensive budget performance management in higher vocational colleges.This study uses the principal-agent theory,stakeholder theory,and the methods of field survey,structural interview,questionnaire survey and comparative analysis to grasp the current situation of comprehensive budget performance management in higher vocational colleges,taking Guizhou Province as a model.It is clarified that the comprehensive budget performance management path of higher vocational colleges has such problems as imperfect management system,unclear responsibility subject,unscientific goal establishment,inapplicable indicator system,random budget adjustment,deviation in budget implementation,non-objective performance evaluation,non-application of evaluation results,error-prone system operation,and unsmooth department communication.The reasons are analyzed from the following aspects: imperfect organizational structure,lack of system construction,lack of understanding,lack of professional training and guidance,non-standard budget management,low level of project management,imperfect evaluation mechanism,soft constraints of assessment and evaluation,defects in system technology,and slow construction of information technology.Finally,from the financial department,the education department and the higher vocational colleges,the paper puts forward the concrete countermeasures for the optimization of the overall budget performance management path of the higher vocational colleges.