摘要
我国高等学校预算管理中存在预算编制不科学、预算过程缺乏公开性、公正性、民主性、预算监督、控制体系不完善等诸多问题。借鉴国外高校预算管理思想,构建我国高校预算管理模式,其内容包括建立预算编制、执行、监督相分离的预算管理新机制,建立学校内部预算管理体系、改变预算编制方法,进一步完善高校预算管理的监督体系,强化预算执行分析。
The issues, such as the irrationality of the budget system, the lack of openness, fairness, and democratization in the process of budgeting, and the incompleteness of budget supervision and controlling system, exist in the budget management of Chinese universities and colleges. This research paper draws lessons from budget management of universities in foreign countries, proposes the budget management model of Chinese universities and colleges which includes establishing a new budget system that separates budget planning from budget implementation and budget supervision, establishing internal budget management system, adjusting budget planning methods, further improving the supervision system of the budget management of universities and colleges, and strengthening budget implementation analysis.
出处
《大连大学学报》
2009年第4期111-113,共3页
Journal of Dalian University
关键词
预算管理
零基预算
部门预算
监督评价
budget management
zero base budgeting
department budgeting
supervision and appraisal
