【摘要】 融合诊改理念的预算绩效管理是基于诊断改进与预算绩效管理有着思想上的相似和业务运作流程逻辑上的一致性。诊断改进作为高职院校内部质量保证制度体系，相对于预算绩效管理而言，在高职院校启动的时间要早些，经过前些年的实践积累可以为预算绩效管理的开展提供设计思路和业务操作上的借鉴。本文以C高职院融合诊改理念推进预算绩效管理实践为例，阐述全面预算绩效管理的实施路径。更多还原

【Abstract】 Budget performance management based on the concept of diagnosis and enhancement is in consistency with its operation flow. As an internal quality assurance initiative, this concept was applied earlier than budget performance management in higher vocational institutes. Work practices in recent years have provided design ideas and know-hows for the operation flows. Taking Vocational Institute C as an example, this paper illustrates the practice path of comprehensive budget performance management in light of diagnosis and enhancement.更多还原