第二期"双高计划"绩效管理的现实要求、主要困境与实施路径OA

The construction objectives of the second phase of"double-high plan"are set at"high-level educational capabilities and high-quality industry-education integration",guided by a"grand logic"that directs vocational education to serve the construction of a modern and powerful country while aligning with and supporting regional leading industries.Performance management,as a critical institutional tool within the governance framework of"double-high plan",not only fulfills technical functions such as financial fund supervision and project acceptance but also plays an institutional role in guiding educational directions and shaping the developmental pathways of institutions in practice.The performance management of the second phase of"double-high plan"faces realistic requirements related to policy orientation,core elements,functional positioning and mission-bearing.It also encounters value dilemmas such as external accountability versus internal development imbalance,process dilemmas related to short-term project governance and"de-embedding",and standard dilemmas concerning unified measurement versus characteristic development.To address these challenges,it is essential to adopt implementation pathways such as constructing a dynamic goal management mechanism,embedding sustainability-oriented indicators,promoting differentiated evaluations at the provincial level,and innovating evaluation methods to ensure high-quality policy implementation.