高校预算管理实践研究  

Budget Management in Colleges and Universities

作　　者：赵刚[1] 

机构地区：[1]哈尔滨工程大学后勤集团,黑龙江哈尔滨150001

出　　处：《哈尔滨学院学报》2011年第8期119-122,共4页Journal of Harbin University

摘　　要：随着改革的不断深入,作为中央财政预算组成部分的高校预算管理也在不断强化。但在高校经费管理实践中,还存在着预算缺乏完整性、严肃性等具体问题,制约着管理功能的发挥,必须妥善解决。并在此基础上,对预算的编制、执行、调整、考核等环节进行把握和控制,确保预算管理真正成为财务管理的中心。Along with the deeper reform, budget management in higher institutes, as part of central financial budget, is developing as well. In the practice, school budget planning is neither complete nor strict. This is a setback for efficient management. It is proposed that the process of budget planning, carrying out, adjustment, and supervision should be well observed and controlled to make sure the budget management to be the core of financial management.

关 键 词：高校 预算 实践 

分 类 号：C647[社会学]