浅议高校财务预算管理  

On the management methods of the financial budget in schools of higher education

作　　者：邓雪琴 程波[2] 

机构地区：[1]南昌高新技术产业开发区物业,江西南昌330029 [2]南昌航空工业学院,江西南昌330063

出　　处：《南昌航空工业学院学报（社会科学版）》2006年第4期78-81,共4页Journal of Nanchang Institute of Aeronautical Technology(Social Science)

基　　金：南昌航空工业学院自选课题(EC200500056)

摘　　要：高等学校财务预算管理是高校财务管理的一个重要组成部分,它贯穿了高等学校财务管理的全过程,是高等学校进行各项财务活动的前提和依据。目前,高校在财务预算的编制与执行过程中,尚存在不尽如人意之处。随着高校财务管理体制改革的进一步深入,高校财务预算实行全面预算管理势在必行。the budget management is an important part of financial management in schools of higher education. It is a prerequisite to deal with every financial affair. Currently there exist defects in the course of budget - making and budget-perforating in schools of higher education. Therefore, the methods of making budget must be adjusted. In this paper, a feasible framework of making financial budget is reasonably presented according to enterprise financial rules and financial systems in schools of higher education.

关 键 词：高校财务 预算管理 全面预算管理 

分 类 号：F812.2[经济管理—财政学]