摘要
预算松弛是预算管理中尚未解决的一个主要问题。文章根据高校预算编制的流程和内容对公办高校预算松弛的形成机理进行了分析,并在探究公办高校预算松弛形成原因的基础上,从加强信息沟通、对项目支出采用精细化管理、发挥声誉的约束作用及构建高校责任预算管理体系等方面提出降低公办高校预算松弛程度的改进措施,以更好地发挥预算管理在高校财务管理中的作用。
The budget slack unsolved fight now is still a major problem in budget management. According to the budget process and content in university, this essay analyzes formation mechanism in budget slack for public - funded university. In order to better play the role of budget management in the financial management in universities, this essay on the base of exploration to deep reasons for budget slack in universities, puts forward several measures to change the current situation, such as strengthening information communication, carrying out fine management to project expenditure, taking advantage of positive reputation of universities, establishing responsibility management system to university budget etc.
出处
《黑龙江高教研究》
CSSCI
北大核心
2015年第9期82-84,共3页
Heilongjiang Researches on Higher Education
基金
江苏省教育厅高校哲学社会科学资助项目"基于委托代理理论的高校预算松弛成因与治理研究--以江苏省公办高校为例"(编号:2013SJB880021)
关键词
公办高校
预算管理
预算松弛
形成机理
影响因素
public - funded universities
budget management
budget slack
formation mechanism
influencing factors
