加强高校预算管理的对策探讨  

Discussion on University' s Budget Management

作　　者：何咏莲[1] 

机构地区：[1]广州医科大学财务处,广东广州510182

出　　处：《湖南财政经济学院学报》2013年第3期73-80,共8页Journal of Hunan University of Finance and Economics

基　　金：广州医科大学人文社科项目"普通高校财务风险分析及控制策略研究"(项目编号:0705049)阶段研究成果之一

摘　　要：目前我国高校预算管理存在着预算管理体制不健全、制度缺位严重,预算管理理念落后、创新意识缺乏,预算编制不科学、缺乏准确性和权威性,预算执行缺乏刚性、监督控制乏力,预算考核及评价机制不全、缺乏激励与约束作用,管理人才严重不足、信息系统建设滞后等诸多问题。应当完善高校预算管理的外部宏观政策、法规,健全高校管理体制与组织结构,强化高校预算管理组织体系,革新预算管理理念,科学运用各种预算方法健全预算管理体系,建立和健全高校预算信息系统。At present, there are many problems in the budget management in Chinese universities as following： imperfect budget management system and absence of institution, behindhand budget management philosophy and lack of innovative aware- ness, unscientific budgeting and lack of accuracy and authority, lack of rigidity in budget execution and weak superviso- ry control, insufficient budget assessment and evaluation mechanisms and lack of incentives and restraints, serious short- age of talent management and lagging information system construction. We should improve and perfect external macro policies and regulations of university budget management; improve and perfect the system and organizational structure of university management; strengthen university budget management organization; innovate budget management philosophy, and strengthen personnel management; use various methods of budgeting scientific ally, and sound budget management system; establish and improve the university budget information system.

关 键 词：高校 预算 预算管理 预算执行 

分 类 号：G647[文化科学—高等教育学]