业财融合对高校预决算偏离度影响的实证分析--基于高校的问卷调查  

Empirical Analysis of the Influence of Integration of Business and Finance on Deviation Degree of Budget and Final Accounts in Colleges and Universities:Questionnaire Survey Based on Colleges and Universities

作　　者：赵德刚[1] 陈英[1] ZHAO Degang;CHEN Ying(Finance Department,Changzhou College of Information Technology,Changzhou 213164,China)

机构地区：[1]常州信息职业技术学院财务处,江苏常州213164

出　　处：《常州信息职业技术学院学报》2022年第1期83-87,共5页Journal of Changzhou College of Information Technology

基　　金：2020年度常州信息职业技术学院双高建设研究课题“高职院校‘双高’建设背景下侧重预算管理的业财融合研究”(CCITSG202013)。

摘　　要：随着我国社会经济的不断发展,国家对高等教育经费的投入逐年增长,如何管理、使用好高等教育经费,高校预算管理、预算执行十分重要。预决算偏离度是反映高校预算收支与决算收支之间的差异,也是高校预算管理水平的一项重要指标。With the continuous development of China's social economy,the country's investment in higher education funds is increasing year by year.How to manage and make good use of higher education funds,budget management and budget implementation of colleges and universities are very important.The deviation degree of budget and final accounts reflects the difference between budget and final account of colleges and universities,and it is an important indicator of the budget management of colleges and universities.

关 键 词：业财融合 预决算偏离度 高校 

分 类 号：G647.5[文化科学—高等教育学]