新时代高校预算支出定额标准体系建设研究  

Research on the Construction of Budget Expenditure Quota Standard System for Colleges and Universities in the New Era

作　　者：黄泽 HUANG Ze(Hunan Post and Telecommunication College)

机构地区：[1]湖南邮电职业技术学院

出　　处：《当代会计》2022年第19期33-35,共3页Contemporary Accounting

基　　金：湖南省教育科学“十三五”规划教育财建管理研究专项重点课题(项目编号:CJ194035)。

摘　　要：预算支出定额标准体系建设是目前高校全面预算管理和内部教育体制改革的重要内容,是全面实施规范、公开、透明预算制度的重要理论依据.新时代,要求高校预算编制模式从原来的粗放型向精细化转变,优化预算支出标准体系的整体结构.文章系统地梳理了高校预算定额管理中预算支出主体框架,剖析了现阶段高校预算支出定额标准体系建设过程中存在的问题,并提出了解决办法,以供参考.The construction of budget expenditure quota standard system is an important part of the comprehensive budget management reform and the internal education system reform in colleges and universities,and it is also the important theoretical basis for the implementation of standardized,open and transparent budget system.In the new era,the budget preparation mode of colleges and universities is required to change from the original extensive to the refined,and optimize the overall structure of the standard system of budget expenditure.This paper systematically combs the main frame of budget expenditure in the budget quota management of colleges and universities,analyzes the problems existing in the construction of the standard system of budget expenditure quota in colleges and universities at present,and puts forward some solutions for reference.

关 键 词：高校 预算支出 定额标准 

分 类 号：G647.5[文化科学—高等教育学]