高校预算管理的问题与对策  

The problem and solution of budget management or high school

作　　者：郭凤[1] 秦栋彬[1] 

机构地区：[1]华北科技学院财务处,北京东燕郊101601

出　　处：《华北科技学院学报》2006年第4期90-92,共3页Journal of North China Institute of Science and Technology

摘　　要：预算管理是高等院校财务管理的中心环节和重要内容,但普遍存在着管理薄弱的问题,因此加强预算支出管理势在必行,它不仅符合国家财政管理体制改革的要求,提高了资金的使用效益,同时也减轻了高等院校在高速发展时期资金供求矛盾,降低了出现财务危机的风险。必须加强预算编制的科学化、规范化,加大预算执行力度,强化预算约束力,努力提高办学资金的使用效益。The budget management is the center link and important content of institutions of higher learning＇s Financial control, but generally it is weak, therefore it＇ s imperative for us to strengthen the budget credit management. It not only conforms to the requirement of our country＇s financial control organizational reform, enhanced the fund use benefit, simultaneously also reduced the contradiction of fund＇s supply and demand, reduced the financial crisis risk. So we must establish scientific standardization of budget, and strength budget binding force, diligently enhances the use effect of school fund.

关 键 词：预算管理 预算编制 控制系统 使用效益 

分 类 号：G475[文化科学—教育学]