高职院校财务预算管理中存在的问题及对策探讨  

Discussion on the Problems and Countermeasures of Financial Budget Management in Vocational Colleges

作　　者：杨云奇[1] 景云霞[1] 叶燕文[1] 

机构地区：[1]东莞职业技术学院,广东东莞523808

出　　处：《科教导刊》2012年第34期176-177,共2页The Guide Of Science & Education

摘　　要：随着高职院校示范性、骨干性建设的步伐加快,厘清职业院校财务预算管理的内涵与矛盾,强化预算管理的科学性、规范性、公正性,为职业院校的发展提供资金运作的最佳方式,是高职院校财务管理的当务之急。本论文通过对高职院校财务预算管理中存在的问题进行分析,提出了一套针对高校预算管理的整体解决方案。With exemplary vocational colleges, the backbone of the construction pace accelerated clarify the connotations and contradictions of the of vocational institutions financial budget management, strengthen budget management science, normative, fairness, to provide funds for the development of vocational schools the best way of operation, is the most urgent task of the financial management of the vocational colleges. The paper through the analysis of the problems in the vocational colleges in the financial budget management, put forward a set of the overall university budget management solutions.

关 键 词：财务预算 预算管理 零基预算 滚动预算 

分 类 号：G47[文化科学—教育学]