摘要
目前,我国高校正在逐步推行学院制管理体制。但是,在实际运行中,由于运行机制不完善、事权和财权分配不合理,使学院制管理体制流于形式,产生了预算软约束问题,影响了高校预算管理的有效实施。解决这一问题的关键是,坚持财权与事权相统一的原则,建立以学院制为基础的全面预算管理体系。
At present college management system is widely advocated, but there are several disadvantage and problems existing in management system, so the key to solve these things is to stick to the combination of finance and rights and set up a budget management system based on college system.
出处
《山西财经大学学报（高等教育版）》
2006年第3期64-66,共3页
Journal of Shanxi University of Finance and Economics
关键词
学院制
全面预算
财权与事权相统一的原则
college system
budget
principle of combination of finance and rights
