摘要
内部控制在促进高等学校合规开展经济活动、保障国有资金使用安全、预防舞弊和贪腐等方面发挥了积极作用。从预算控制的角度出发,针对高等学校预算控制实践中发现的预算控制制度不健全、预算未实现全过程控制等问题,找出预算控制理论研究不深入、内部监督未发挥应有作用等原因,提出了争取主要领导的支持、建立健全高等学校预算管理制度等改进措施和解决方法,达到完善预算管理体系和管理机制、实现预算管理目标的目的。
Internal control plays active functions in promoting high education institution to legally develop economic activities, ensures the safety usage of state-owned funds, and prevents fraud and corruption, etc.From the perspective of budget management officers, aiming at the issues found in university budget control practice, which are unsound budget control system, lacking whole process control in budget and so on, it finds out the causes like budget control theory research are not deep enough and the inner supervision fails to take dual functions.It raises the improvement measures and solutions, such as gaining the support from main leaders, perfecting budget management system in higher education institutions, improving the budget management system and mechanism, and achieving the goal of budget management.
作者
王正勇
栾岚
肖飞
WANG Zhengyong;LUAN Lan;XIAO Fei(Planning Finance Department,Shenyang Jianzhu University,Shenyang 110168,China)
出处
《沈阳建筑大学学报（社会科学版）》
2022年第6期598-602,共5页
Journal of Shenyang Jianzhu University:Social Science
基金
辽宁省教育厅高等学校基本科研项目(面上项目)(LJKR0211)。
关键词
高等学校
预算控制
问题
实践研究
higher education institution
budgetary control
problems
practice research
