摘要
预算管理是高校财务管理工作的核心环节,贯穿于高校财务管理工作始终,为高校的各项财务活动提供可靠的资金保证。目前,高校财务预算管理过程中仍存在预算缺乏预见性、缺乏监督以及权责不清等问题,限制了预算管理作用的发挥。高校需要针对这些问题进行分析,创建以预算管理为中心的财务管理新模式,以提高高校的财务管理水平,有效提高资金使用率,进而保证高校各项工作的顺利、有序开展。
Budget management is the core link of the financial management of the colleges and universi-ties ,which budget management runs through the financial management of the school, and provide a relia-ble financial guarantee for financial activities of the school. At present, there are still many problems in the process of financial budget management, such as lacking budget predictability, supervision and un-clear responsibilities and so on, which limits the role of budget management. Based on the analysis of these problems, schools need to create a new mode of financial management, and budget management is the c enter , which can promote the financial management, effectively improve the utilization of funds , and ensure that the work of school is done smoothly and orderly.
出处
《昆明冶金高等专科学校学报》
CAS
2016年第6期77-79,共3页
Journal of Kunming Metallurgy College
关键词
高校财务管理
预算管理
多样化预算
financial management in colleges and universities
budget management
diversified budget
