新预算法对高校现行预算管理工作的启示  

The Inspiration of the New Budget Law to the Current Budget Management in Colleges and Universities

作　　者：齐航[1] 

机构地区：[1]广东第二师范学院财务处,广东广州510303

出　　处：《广东第二师范学院学报》2017年第4期29-32,共4页Journal of Guangdong University of Education

摘　　要：新预算法的实施,开启了高等学校预算管理的新时期,同时也对高等学校预算管理工作提出了新要求。建立科学化、精细化的预算管理机制成为当前高校财务工作的重要任务。当前高校预算管理工作中存在着预算管理意识欠缺、编制范围不完整、缺乏连续性、预算编制方法粗糙、预算执行缺少监督考核、力度刚性不足等问题,在新形势下,我们应该严格执行新预算法,实行全面预算管理,夯实预算编制基础工作,构建完善的预算管理体系,引入预算绩效评价,提高高校预算管理水平。The new budget law was formally implemented in January 2015, which not only began a new era ol budget management in colleges and universities,but also put forward new requirements for the budget management of colleges and universities. The establishment of scientific and meticulous budget management mechanism has become an important task of financial work in colleges and universities. However, there still exist some problems in the current situation of budget management, such as the incomplete and discontinued range, the lack of management awareness,the rough methods of budget planning as well as lack of supervision and assessment in budget execution. To solve the problems, we should strictly implement the new budget law, carry out the comprehensive budget management, strengthening the basic work of budget preparation, set up special budget organizations and introduce budget performance evaluation methods,to provide reference for the budget management of colleges and universities.

关 键 词：新预算法 高校 预算管理 

分 类 号：D922.26[政治法律—经济法学]