摘要
随着部门预算编制改革的推进,高校全面预算的编制已趋于规范,但是高等学校责任预算管理体系的建设还相对滞后,并没有将全面预算的要求和各责任中心的经济责任真正落实到位,造成高等学校的财务管理现状与财政预算改革的要求之间还存在较大的差距。本文在深入分析当前高校责任预算管理实践中存在的主要问题的基础上,根据财政预算管理改革的要求,结合高校财务管理实际情况,对高校责任预算管理体系的构建与实施进行论述,并提出对策建议。
With the implementation of the reform on the department budget preparation, comprehensive budget of the universities has beeen regulated. However, the construction of the responsibility budgeting system of university is still falling short of the requirement of the reform. Based on the deep analysis of the main issues incurred in the responsibility budgeting practice of university, this paper focuses on the construction and implementation of the responsibility budgeting system of university under the background of the finance reform, and tries to make suggestions with the purpose of improving the responsibility budgeting system so as to fulfill the requirement of the reform.
出处
《首都经济贸易大学学报》
2007年第1期125-128,共4页
Journal of Capital University of Economics and Business
关键词
财政预算改革
高校全面预算
高校责任预算
责任预算管理体系
finance budgeting reform
comprehensive budgeting of university
responsibility budgeting of uni- versity
responsibility budgeting system
