摘要
目前高校预算管理中存在对预算管理重视程度不够、预算编制方法不科学、预算管理体制不健全、预算管理考评机制缺失等问题。对此,高校应树立预算管理意识,更新预算管理观念,提高预算编制的科学性,优化资金分配模式,建立健全预算管理体制,加强预算执行监管,完善预算执行绩效考评制度。
Budget management in colleges and universities exists some questions now, such as the school doesn't pay more attention to it, the method is not scientific, the system is not sound, the school is lack of evaluation mechanism, etc. So this paper put forward some suggestions to solve the problems concluding ?acquiring consciousness, renewing ideas, promoting scientific nature,optimizing the allocation of funds mode, improving the system, strengthening supervision and improving the system of performance evaluation.
出处
《高等财经教育研究》
2016年第2期40-41,共2页
Journal of Higher Education Finance
关键词
高校预算管理
财务管理
预算编制
budget management in colleges and universities
financial management
budgeting