This article is based on the dual era background of my country's higher vocational education moving from scale expansion to connotative development, and the national finance focusing on optimizing the allocation of financial resources to improve the quality of education. The study of the impact of university budget performance management on the development of higher vocational education belongs to the intersection of education and finance. This article adopts the case study method, taking Shenzhen Polytechnic University as a research case, and conducts an in-depth analysis of the budget performance management of universities and the development of higher vocational education. It aims to analyze how the budget performance management of universities affects the development of higher vocational education, and the impact of budget performance management of universities on the development of higher vocational education. This article studies the development issues of higher vocational education from the financial perspective of "budget performance management". It provides national education and financial authorities with a new perspective to understand the efficiency of resource allocation in higher vocational education, and provides decision-making support for improving the budget allocation and expenditure performance evaluation of higher vocational colleges. Therefore, the research of this article has important theoretical and practical significance.

Yidong Chen. Research on the Impact of Budget Performance Management in Colleges and Universities on the Development of Higher Vocational Education. Frontiers in Educational Research (2026), Vol. 9, Issue 1: 93-98. https://doi.org/10.25236/FER.2026.090114.

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