武汉船舶职业技术学院学报

预算绩效管理是高职院校财务管理的重要内容，以内部控制为视角，浅析内部控制与预算绩效管理有机结合的深远意义，剖析当前高职院校预算绩效管理在内部控制方面存在的若干问题，并提出了强化内部控制意识，提升内部控制与预算绩效管理的协同性管理水平，加强信息化建设力度等策略，旨在为高职院校治理提供新思路。

Budget performance management is an important aspect of financial management in higher vocational colleges. From the perspective of internal control, this paper briefly analyzes the profound significance of the organic integration of internal control and budget performance management, dissects several issues currently existing in the budget performance management of higher vocational colleges in terms of internal control, and proposes corresponding optimization strategies, aiming to provide new ideas for higher vocational colleges governance.