试论高校财务预算管理的规范化  

The Improvement of Financial Budget Management in University under the New Situation

作　　者：杜明生[1,2] 王礼力[1] 

机构地区：[1]西北农林科技大学经济管理学院,陕西杨凌712100 [2]商洛学院城乡发展与管理工程系,陕西商洛726000

出　　处：《商洛学院学报》2010年第4期40-43,共4页Journal of Shangluo University

摘　　要：高校的财务预算作为高校财务的重要组成部分,对高校的规范发展具有重要的支撑和保障作用。伴随着我国高校改革政策的实施,高校财务预算管理并没有跟上高校发展的脚步,还存在一些突出的问题。在阐述我国高校财务预算管理的发展现状的基础上,充分分析了现存的问题及其存在的原因,给出了规范高校财务预算管理的具体对策措施。As an important part in university finance,the financial budget management in university has a supporting and guarantees function to university＇s standard development.With implementing the university reform policies in China,the financial budget management in university doesn＇t keep up with the step of its development and some outstanding issues are existed.Based on introducing the situation of financial budget management in university at present,this paper analyzed intensively its existed issues and discussed the corresponding reasons.Finally,some countermeasures are put forward for improving the financial budget management in university.

关 键 词：高校 财务预算管理 规范 

分 类 号：F811.2[经济管理—财政学]