Optimization of Budget Management in Vocational Colleges under the Background of Double High-Level Plan Construction

Yifang Zhou

doi:10.47297/wspdecWSP2515-797313.20261005

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Optimization of Budget Management in Vocational Colleges under the Background of Double High-Level Plan Construction

10卷第5期

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Optimization of Budget Management in Vocational Colleges under the Background of Double High-Level Plan Construction
Optimization of Budget Management in Vocational Colleges under the Background of Double High-Level Plan Construction
Shenzhen Polytechnic University, Shenzhen, Guangdong, 518000, China
2026年10卷第5期页码：70-74
网络首发：2026-08-14，

纸质出版：2026-05-30
DOI：10.47297/wspdecWSP2515-797313.20261005
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Yifang Zhou. (2026). Optimization of Budget Management in Vocational Colleges under the Background of Double High-Level Plan Construction. 发展经济学, 10(5), 70-74.

Zhou Yifang.Optimization of Budget Management in Vocational Colleges under the Background of Double High-Level Plan Construction[J].Development Economics of China,2026,10(05):70-74.
Yifang Zhou. (2026). Optimization of Budget Management in Vocational Colleges under the Background of Double High-Level Plan Construction. 发展经济学, 10(5), 70-74. DOI： 10.47297/wspdecWSP2515-797313.20261005.

Zhou Yifang.Optimization of Budget Management in Vocational Colleges under the Background of Double High-Level Plan Construction[J].Development Economics of China,2026,10(05):70-74. DOI： 10.47297/wspdecWSP2515-797313.20261005.

摘要

Abstract

Since the implementation of the Double High-Level Plan

vocational colleges have received substantial special fund support. However

improvements in budget management have not kept pace with this increased investment

resulting in a significant gap between fund utilization efficiency and the expected construction goals. This paper examines the current problems in budget management in vocational colleges from three dimensions: budget preparation

execution control

and performance evaluation. Drawing on relevant domestic and international experience

it proposes optimization measures such as establishing project library management

strengthening dynamic monitoring

and improving performance evaluation mechanisms. The study argues that budget management should be closely aligned with Double High-Level construction tasks and should form a full-chain management system covering preparation

execution

monitoring

evaluation

and feedback. In this way

financial investment can be transformed into concrete construction outcomes that meet the requirements of the plan.

关键词

Keywords

references

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