Exemplary performance in Vocational Colleges Budget Management Thinking.doc

Exemplary performance in Vocational Colleges Budget Management Thinking Abstract: The model institution building has been the central and local levels, financial support, demonstrate the use of funds for construction to take ‘project management, performance evaluation’ approach, its financial management practices currently used in schools is a challenge. Performance Budget Management is an ‘output-type’ budget management approach, which focuses on the evaluation of the effectiveness of the use of funds in order to achieve optimum allocation of resources and effective use. Performance budget management approach was a model vocational schools direction of development of budget management. I brought the effectiveness of the funds from the demonstration start from, analyze the existing budget management problems, proposing to implement a performance budgeting management. Keywords: higher vocational institutions; model; performance budget; management; Thoughts ‘National model of higher vocational schools building program’ is to implement the scientific development concept, the principle of ‘the State Council on the decision to vigorously develop vocational education’, to improve the quality of higher vocational education is an important step. Demonstration of military academies has been the central and local levels, financial support, the first batch of 28 national demonstration vocational colleges construction unit after a year of operation, has produced significant results. 2007 annual performance inspection report states: Generally speaking, the first project of 28 schools projects progress in the year 2007 the health-related work is progressing according to schedule an orderly way. Model construction adopted by the institutions ‘project management, performance evaluation’ of funds to use available funds for the reform of school management practices provide a good experience. First, the main features of performance budgeting Performance budgeting, including ‘He