摘要
本文将我国高校现行预算管理模式概括为依附型预算管理,并结合政府管理体制和高校预算管理的实际,分析了依附型预算管理的各种现实表现及其弊端,在此基础上,提出了解决的根本出路在于尽快由依附型向以实现高校可持续发展的自主发展型预算管理转型,并从预算管理对象的内容特性、预算管理理念更新、多层次预算管理原则设计、预算编制方法创新、预算管理机构设置、预算管理程序规范设计等方面,勾勒出了自主发展型预算管理模式的基本架构。
This paper summarizes the current budget management model in Chinese universities and colleges as a dependent-type budget management, and analyzes various performances and defects of dependent-type budget management. On this basis, this paper proposes the fundamental way for solving problems is to realize the transformation from dependent-type budget management to sustainably self-develepment-type budget management as soon as possible, and establishes a fundamental framework of self-develepment-type budget management model, including many aspects, such as the contents and characteristics of budget management objects, updated budget management ideas, design of multi-level budget management principles, innovation of budgeting management methods, setting of budget management organizations, design of budget management program regulations.
出处
《会计研究》
CSSCI
北大核心
2012年第12期68-73,95,共6页
Accounting Research
