基于学校会计实践的行政预算编制准确性研究  

Research on the accuracy of administrative budget preparation based on school accounting practices

作　　者：蒋桢桢 Jiang Zhenzhen(Zhoushan Technician College,Zhoushan,Zhejiang,316000)

机构地区：[1]舟山技师学院,浙江舟山316000

出　　处：《市场周刊》2025年第5期21-25,共5页Market Weekly

摘　　要：在当前教育财政管理日益规范的背景下,学校行政预算编制的准确性至关重要。随着教育投入增加,科学预算编制成为提高资源利用效率的关键。文章基于学校会计实践,探讨预算编制中面临的问题,分析影响准确性的关键因素,如数据质量、人员能力、政策法规和内部沟通等。采取加强信息化建设、提升专业素质、优化管理流程等方式,提出改进预算编制的策略,推动教育资源的合理配置与有效利用,提高财务管理的科学性。In the context of increasingly regulated educational financial management,the accuracy of school administrative budget preparation is crucial.With the rise in educational investment,scientific budget preparation has become key to improving resource utilization efficiency.Based on school accounting practices,this paper explores issues encountered in budget preparation and analyzes key factors af fecting accuracy,such as data quality,personnel capabilities,policies,and internal communication.By strengthening information systems,enhancing professional skills,and optimizing management processes,strategies for improving budget preparation are proposed,promoting the rational allocation and effective utilization of educational resources,and enhancing the scientific management of finances.

关 键 词：学校会计 行政预算编制 准确性 优化策略 

分 类 号：G475[文化科学—教育学]