基于业财融合的高校预算绩效精细化管理优化  

Fine management and optimization of colleges and universities budgetperformance based on the integration of business and finance

作　　者：刘建霞 Liu Jianxia(Finance Department of Gansu Normal University for Nationalities,Hezuo,Gansu,747000)

机构地区：[1]甘肃民族师范学院财务处,甘肃合作747000

出　　处：《市场周刊》2024年第28期103-106,共4页Market Weekly

基　　金：甘肃省教育厅高校教师创新项目“业财融合视角下高校预算管理风险与转型路径研究”(项目编号:2024A-178)。

摘　　要：随着时代的发展,高校财务管理模式也在与时俱进不断创新,将高校财务与业务进行深度融合,建立新型业财融合预算管理体系,提高高校预算绩效精细化管理水平,对加强高校财务组织领导能力、促进财务管理职能转变、促进高校可持续发展都具有重要意义。基于此,文章围绕高校应如何依托业财融合提高自身预算绩效精细化管理水平展开深入研究,旨在为相关人员提供参考。With the development of the times,the colleges and universities financial management mode is advancing with the times,deeply integrating colleges and universities finance and business,establishing a new budget management system integrating business and finance,and improving the fine management level of colleges and universities budget performance are of great significance to strengthen the financial organization and leadership ability of colleges and universities,promote the transformation of financial management functions,and promote the sustainable development of colleges and universities.Based on this,this paper focuses on the in-depth research on how universities should improve the fine management level of their budget performance based on the integration of business and finance,aiming to provide reference for relevant personnel.

关 键 词：业财融合 高校 预算绩效 精细化 

分 类 号：G475[文化科学—教育学]