摘要
预算管理是高校财务管理的重要组成部分,其管理效果将对高校资金的使用情况产生巨大的影响,甚至会决定高校教学和科研工作的成败,因此加强高校预算管理相关工作的质量控制尤为必要。本文将对高校预算管理的重要性和存在的主要问题加以探讨和分析,并论述新高校会计制度视角下高校预算管理的改革措施,以期全面提高高校预算管理工作效率和工作质量,从而为高校的运营管理提供有力的支持和保障。
Budget management is an important part of financial management in colleges and universities. Its management effect will have a huge impact on the use of funds in colleges and universities, and it may even determine the success or failure of university teaching and research. Therefore, it is particularly important to strengthen the quality control of budget management in colleges and universities. This article will discuss and analyze the importance and existing problems of budget management in colleges and universities, and discuss the reform measures of college budget management from the perspective of the new university accounting system, with a view to improving the efficiency and quality of college budget management work in an all-round way, thus providing strong support and protection for operation and management of colleges and universities.
作者
杨后超
李竞澜
邱均成
YANG Hou-chao;LI Jing-lan;QIU Jun-cheng(Finance Department of Southwest Petroleum University,Chengdu 610500,China)
出处
《价值工程》
2018年第16期46-48,共3页
Value Engineering
关键词
新高校会计制度
预算管理
问题
措施
new university accounting system
budget management
problems
measures
