新预算法对高校预算管理的影响  

Effect ofthe NewBudget Lawon Budget Management of Colleges and Universities

作　　者：张斌[1] 简鹏[1] 

机构地区：[1]中国矿业大学财务资产部,江苏徐州221116

出　　处：《煤炭高等教育》2015年第5期82-85,共4页Meitan Higher Education

基　　金：江苏省教育厅高校哲学社会科学基金项目"财务视角下的大学内部资源配置研究"(2010SJA630006)

摘　　要：新预算法于2014年8月31日通过,由于财政资金这条纽带,新预算法必然对高校的预算管理工作带来深远影响,高校应当早做准备,及时应对。新预算法下高校预算管理的改革措施:首先是强化意识,加强预算制度建设;其次是按谨慎、充分、明确、透明的原则完善预算的制订;最后是按期限明确、责任清晰、及时反馈的原则促进预算执行。高校通过采取进一步完善预算管理制度、完善预算制定环节、完善预算执行环节等一系列改革措施,从而使高校预算工作在程序化、规范化的轨道上正确运行。The New Budget Lawwas passed through in Aug 13 ^th,2014. The new law will make a deep impact on the budget management in colleges and universities because of the link of financial funding. The colleges and universities should prepare for it early to adapt to the change. Firstly,colleges and universities should strengthen the awareness and perfect the system of budgeting; secondly,they should perfect the procedure of budgetary formulating in the principle of prudent,sufficient,explicit and transparency; last but not the least,they should advance the budget enforcement in the policy of clear and definite deadlines,distinct responsibility,and timely feedback. Through a series of reform measures,such as the improvement of budget management system,the perfection of budget making links and the completing of budget enforcement,budget management in the colleges and universities will be normalized and routinized.

关 键 词：预算法 高校 预算管理 

分 类 号：G647[文化科学—高等教育学]