摘要
高职院校财务预算管理存在着预算管理编制方法不合理,预算管理制度不健全,预算执行情况不到位等问题,影响着学校的发展。随着高职院校示范性、骨干性建设的步伐加快,厘清职业院校财务预算管理的内涵与矛盾,强化预算管理的科学性、规范性、公正性,为职业院校的发展提供资金运作的最佳方式,是高职院校财务管理的当务之急。
There exist some problems in the financial budget management in some vocational colleges： improper compilation method of financial budget,imperfect budget management system,weak budget implementation,etc,which hinder the development of schools.With the construction of exemplary and key vocational colleges all over the country,it is an important task for vocational colleges to strengthen budget management and make it more scientific,standard and proper so as to provide a better fund operation for vocational colleges.
出处
《新疆职业教育研究》
2011年第3期11-13,共3页
Vocational Education Research in Xinjiang
关键词
财务预算管理
核算
编制
监督体制
financial budget management
accounting
compilation
supervision system
