高校预算编制执行监督管理改革初探  

A Preliminary Study on the Reform of Budgeting Execution and Regulationin Universities

作　　者：朱明侃 ZHU Ming-kan(The Financial Department,Shaoguan University,Shaoguan 512005,Guangdong,China)

机构地区：[1]韶关学院计划财务处,广东韶关512005

出　　处：《韶关学院学报》2021年第7期57-61,共5页Journal of Shaoguan University

摘　　要：财务预算管理是高校财务管理的关键环节,高效率的预算管理不仅有利于提高资金效益,也为教育目标的实现提供强力支撑。各高校须以问题为导向,不断开拓创新,总结分析预算编制执行监督管理的主要特征和成果,转变预算管理观念,强化预算编制科学性,加快预算执行,完善管理制度和工作机制,全面实施绩效管理,加强信息化建设,着力推进预算编制执行监督管理改革,以加快完善现代财政制度,提高预算管理水平,提升财政资源配置效率和使用效益。High-efficiency budget management as the key to the financial management of universities is not only conducive to improving capital efficiency,but also provides strong support for the realization of educational goals.Universities must be problem-oriented and continue to innovate,analyze the main characteristics of budget preparation,implementation and monitoring and also summarize the results,change budget management ideas,enhance the scientific nature of the speed up budget execution,improve the management system and working mechanism,thoroughly implement budget management,strengthen informatization construction,adopt various measures to promote the reform of budget preparation,implementation and monitoring,so as to improve the modern financial system and budget management methods to enhance the efficiency of resource allocation and financial resources utilization.

关 键 词：预算管理 改革 高校 

分 类 号：G647[文化科学—高等教育学]