高校项目支出预算管理的困境与对策  

The Dilemma and Countermeasures of the Project Expenditure Budget Management in Colleges and Universities

作　　者：刘莉 LIU Li(Finance Office,Xiamen University of Technology,Xiamen)

机构地区：[1]厦门理工学院财务处

出　　处：《财务与金融》2022年第4期54-58,共5页Accounting and Finance

摘　　要：目前,高校在财政项目支出预算管理上陷于困境。集中表现在财政“紧缩”状态下,项目资金外部竞争加大,内部项目预算管理效率低下且难以有效提高。从内外因素和高校组织行为特征进行深层次的逻辑分析,其困境存在的原因在于高校存在的行政体系与学术体系之间的控制与博弈。为此,本文从完善制度设计与组织管理体系角度,提出破解高校项目支出预算管理困境的途径。At present,colleges and universities are in a predicament in the budget management of financial project expenditures.It is manifested in the competitiveness of project funds under the state of external financial"austerity",while the implementation of internal project budget management in universities is inefficient and difficult to effectively improve.From the analysis of internal and external factors,and from the perspective of the characteristics of organizational behavior in colleges and universities,a deep-level behavioral logic analysis is carried out.For this reason,from the perspective of improving the system design and organizational management system,this paper puts forward some thoughts and solutions on solving the dilemma of project expenditure budget management in colleges and universities.

关 键 词：项目支出 预算管理 困境与对策 

分 类 号：F239[经济管理—会计学]