摘要
高校财务预算是高校进行经济活动的前提和依据。随着社会主义市场经济体制的建立,教育体制改革的深入,我国高校的财务管理体制也相应地发生了变化。在“统一领导,分级管理”的财务管理体制下,加强预算分级管理更为关键。加强高校预算分级管理应从加强组织制度建设、科学合理编制预算、强化预算执行日常管理、健全内审制度及建立相应的绩效考核制度方面入手。
The budget management is the premise and basis of economic activities in higher education. With the foundation of the system of the socialist market economy and the thorough reform of education system, an appropriate change has taken place in the management system of financial affairs in higher education. In this system of unified leadership and classified management, it is crucial to strengthen the budget management. To strengthen the classified budget management, we should start with strengthening the institutional construction, drawing up the budget scientifically and reasonably, intensifying the daily budget management, perfecting the internal examination system and establishing the appropriate system of achievement examination.
关键词
组织体系
预算制度
预算编制
预算执行
预算审计
绩效考核
Organizational system
Budget system
Budget drawing up
Budget execution
Budget audit
Achievement examination
