Thoughts on Budget Performance Management in Higher Education Institutions in the Context of Building a Strong Education Nation

在教育强国建设的战略背景下，高校预算绩效管理不仅是提升资源配置效率的工具，更是推动高等教育内涵式发展、服务国家战略需求的重要保障。本文通过分析当前高校预算绩效管理的目标与现状，结合组织架构搭建、管理意识提升与绩效目标统筹规划、绩效目标体系构建、信息化平台建设等技术与管理创新路径，提出改进高校预算绩效管理的对策和建议。Under the strategic backdrop of building a strong education nation, budget performance management in higher education institutions is not only a tool for improving resource allocation efficiency but also a crucial safeguard for promoting the connotative development of higher education and serving national strategic needs. By analyzing the objectives and current status of budget performance management in higher education institutions, with technical and managerial innovation pathways taken into consideration, such as organizational structure development, enhancement of management awareness, holistic planning of performance objectives, construction of a performance target system, and the establishment of an information platform, the paper proposes countermeasures and recommendations for improving university budget performance management.