【摘要】 专业建设是高校内涵发展的核心,专业建设的成效对学校整体发展有至关重要的影响。预算绩效目标对专业建设有引领作用,高质量的指标体系设计对专业建设发展有促进、推动作用。从提升高职院校专业建设出发,以发挥预算绩效目标在专业建设中的引领作用为切入点,探索构建了一套科学的预算绩效目标指标体系,为高职院校自身事业发展提供决策参考。更多还原

【Abstract】 Specialty construction is the core of the connotation development of colleges and universities, and its effect has a vital influence on the overall development of colleges and universities. Budget performance target plays a leading role in specialty construction, and the design of high quality index system plays a promoting role in specialty construction and development. Starting from the promotion of specialty construction in higher vocational colleges, and taking the leading role of budget performance target in specialty construction as the breakthrough point, this paper explores and constructs a set of scientific budget performance target index system, which provides reference for decision-making on the development of higher vocational colleges.更多还原