由于国家经济和高校规模的不断发展,高校经费日益增加,绩效预算管理变得日益重要,实施绩效预算管理是增强自我发展能力和控制高校财务风险的需要。如何提高高校绩效预算管理水平是许多高校面临的重要问题,本文在分析我国绩效预算管理问题的基础上,对我国高校绩效预算管理提出对策和建议。 Due to the continuous development of the national economy and the size of colleges and universities, the funds of colleges and universities are increasing day by day, and the performance budget management is becoming more and more important. The implementation of performance budget management is the need of enhancing the self-development ability and controlling the financial risks of colleges and universities. How to improve college performance budget management level is an important issue that many colleges and universities face. Based on the analysis of our country’s performance budget management problems, this paper puts forward countermeasures and suggestions to college performance budget management in our country.