高质量发展背景下的高校预算管理研究  

Research on University Budget Management under the Background of High-quality Development

作　　者：江林 杨箫 金京 Jiang Lin;Yang Xiao;Jin Jing(Department of Planning and Financing,Xihua University,Chengdu,Sichuan 610039,China)

机构地区：[1]西华大学计划财务处,四川成都610039

出　　处：《西部经济管理论坛》2020年第3期57-64,共8页West Forum on Economy and Management

基　　金：西华大学高等教育研究中心开放课题项目:西华大学预算归口管理研究(GDJY2019-003);四川省科技计划软科学研究项目:四川省教育财政政策创新研究(2019JDR0074);中国教育会计学会重点课题:契合财政滚动预算改革,构建高校项目库综合管理平台(2014-2-5)。

摘　　要：当前,中国经济已由高速增长阶段转向高质量发展阶段。为助推高校内涵式高质量发展,探讨高质量财务预算管理供给具有十分重要的意义。本文站在大学治理视角,面对经济高质量发展背景下高校资金供给、管理和监督三个层面的财权预算管理共同治理诉求,针对当前高校预算管理的现状与问题进行研究。最后,本文提出了高校在经济高质量发展阶段下预算管理供给应采取的措施,即不忘预算初心,谋求预算资金配置合理规范;建立健全预算管理体制,压实主体责任勇担当;牢记绩效使命,全面实施预算绩效管理等。At present,China has shifted from a high-speed growth stage to a high-quality development stage in economy.In order to promote the connotation of high quality development of universities,it is of great significance to explore the supply of high quality financial budget management.From the perspective of university governance,this paper responds to the common governance appeal for financial budget management on the three levels of university capital supply,management and supervision in the context of high-quality economic development,and deals with the current status and problems of budget management in universities.Finally this paper puts forward the measures to be taken for universities in budget management and supply at the stage of high-quality economic development,that is,not forgetting the beginning aim of budget and seeking reasonable and standardized allocation of budget funds;establishing and improving the budget management system,compact the main responsibility bravely;keeping in mind the performance mission,fully implementing budget performance management,etc.

关 键 词：高质量发展 高校 预算管理 需求 供给 

分 类 号：G647[文化科学—高等教育学]