高校预算之刚性管理与柔性管理问题研究——基于新预算法的考量  

Rigid Management and Flexible Management of University Budget Problem Research——From the Perspective of the New Budget Law

作　　者：刘小勇 周俊峰[2] 

机构地区：[1]赣南师范大学计划财务处 [2]江西理工大学财务处,江西赣州341000

出　　处：《赣南师范大学学报》2018年第1期105-108,共4页Journal of Gannan Normal University

基　　金：江西省教育厅科学技术研究项目(150993)

摘　　要：预算法素有"经济宪法"之称。2015年1月1日新颁布的《中华人民共和国预算法》从立法角度进一步明确了预算的刚性管理原则,同时通过"建立跨年度预算动态平衡机制、规范预算调整程序和设立预算调节基金"等规定释放出了一些柔性管理的信息,体现出了"以刚为本,刚柔相济"的经济管理理念和管理方略。新预算法的颁布实施,对高校预算产生了重要影响,为分析和解决现阶段高校预算存在的主要问题,正确处理高校预算刚性管理与柔性管理关系,加强和改善高校预算管理,提高预算资金使用效率和效益提供了法律依据和指导。The Budget law was known as the ＂ Economic Constitution＂. January 1,2015 the new issued ＂budget law of the People Republic of China from the point of view of legislation to further clarify the budget of the rigid management principle, at the same time through the＂ establishing the budget of the maximal dynamic balance mechanism, standardize the procedures of budget adjustments and set up the budget adjustment fund ＂and other rules released some flexible management information, reflects the＂ just for this, with gen- tleness ＂ economic management theory and management strategy. The promulgation and implementation of the new budget law has pro- duced important influences on the budget in colleges and universities, to analyze and solve the main problems of present college budg- et, dealing with the relation between the university budget rigid management and flexible management, strengthen and improve the budget management of colleges and universities, improve the service efficiency of funds budget and benefit has provided a legal basis and guidance.

关 键 词：高校 预算 刚性管理 柔性管理 

分 类 号：F812.3[经济管理—财政学]