摘要
近年来,随着我国高校教育规模的扩大和教育管理要求的提升,使有限的办学资源成为制约高校发展的瓶颈。然而,预算管理作为财务管理工作的核心内容在实际工作中却存在很多被忽视的问题,并未充分发挥其在资源优化配置上的重要作用。从预算管理工作中存在的问题入手,分析其产生的原因及其可能构成的影响,通过流程梳理对预算编制方法、监督反馈机制和绩效分析评价体制的确立,可以有针对性地提出应对策略。
Recently,with the expansion of our university education scale and the increasing requirement of education,the limited resources restrict university development.However,there exist many ignored problems in budget management,the core of finance management,which doesn＇t play an important role in allocating resources.This paper analyzes the causes of problems in budgets management and the influences,and then puts forward to the methods of budgets preparetion,supervision and feedback system and the building of system of performance appraisal.
出处
《辽宁医学院学报（社会科学版）》
2012年第3期143-144,共2页
Journal of Liaoning Medical College:Social Science Edition
关键词
预算管理
监督反馈
绩效评估
budget management
supervision and feedback
performance appraisal
