预算一体化背景下高职院校收入支出管理研究  

Research on the Management of Income and Expenditure in Higher Vocational Colleges Under the Background of Budget Integration

作　　者：郭红秋 刘子铭 韩伟杰[3] 陈国鹏 GUO Hongqiu;LIU Ziming;HAN Weijie;CHEN Guopeng(Liaoning Agricultural Technical College,Yingkou 115009,China;Shandong Vocational Animal Science and Veterinary College,Weifang 261061,China;Shanxi Finance&Taxation College,Taiyuan 030024,China;Heilongjiang Agricultural Engineering Vocational College,Harbin 150088,China)

机构地区：[1]辽宁农业职业技术学院,辽宁营口115009 [2]山东畜牧兽医职业学院,山东潍坊261061 [3]山西省财政税务专科学校,山西太原030024 [4]黑龙江农业工程职业学院,黑龙江哈尔滨150088

出　　处：《辽宁农业职业技术学院学报》2024年第6期68-72,共5页Journal of Liaoning Agricultural Technical College

基　　金：中国教育会计学会2022年重点研究课题(JYKJ2022-020ZD)。

摘　　要：在预算一体化背景下,高职院校的收入支出管理面临新的挑战。基于高职院校收入支出管理现状,分析了在收入支出管理方面存在的问题,并提出加强收入支出管理的对策,如进一步完善收入支出管理制度,完善组织架构、明确职责分工,扩宽资金收入渠道、加强票据管理,优化支出结构、提高资金使用效率,进一步加强预算监督和绩效考评等。Under the background of budget integration,the income and expenditure management of higher vocational colleges is facing new challenges.Based on the current situation of income and expenditure management in higher vocational colleges,the problems existing in the management of income and expenditure are analyzed,and some countermeasures to strengthen the management of income and expenditure are put forward,such as further improving the management system of income and expenditure,improving the organizational structure,clarifying the division of responsibilities,broadening the channels of capital income,strengthening the management of bills,optimizing the expenditure structure,improving the efficiency of capital use,and further strengthening budget supervision and performance evaluation.

关 键 词：高职院校 收入支出管理 预算监督 绩效评价 

分 类 号：G717[文化科学—职业技术教育学]