摘要
高校作为非赢利性的行政事业单位,其资金主要来源于财政拨款和行政收费。资金的合理安排和使用对提高高校资金的使用效益至关重要,这就需要加强对高校资金的预算管理及相关研究。而我国行政事业单位的财务预算管理研究仍比较薄弱。分析了当前高校预算管理的现状和特点,指出了高校预算管理中存在的问题,以提出解决高校预算管理问题的对策和建议。
Colleges and universities as the nonprofit administrative institutions get its funds mainly from the financial appropriations and administrative charge.The reasonable arrangement and proper use of the fund play a vital role in heightening the efficiency and utilization of the fund.However,the research in financial budget of administrative institutions of our country is still inadequate,so the study of it seems quite important.According to the present status and characteristics of colleges and universities,this paper points out the problems in budget management.Also it presents some suggestions and solutions to solve the problem.
出处
《洛阳理工学院学报（社会科学版）》
2011年第2期37-40,共4页
Journal of Luoyang Institute of Science and Technology：Social Science Edition
关键词
高校
预算管理
控制
对策
colleges and universities
budget management
control
countermeasures
