摘要
预算管理作为中等职业学校财务活动的核心内容,贯穿于财务活动的全过程,是中职学校开展各项财务活动的前提和基础,直接影响中职学校的财务收支和可持续发展能力。然而,目前中职学校的预算管理中仍存在预算编制不准确、监督机制不健全等问题。本文针对中职学校预算管理的现状,对中职学校预算编制及执行的基本情况、问题成因进行了深入的调查和分析,从改进预算方法、加强内部控制管理等方面提出解决的方法和对策,希望能对中职学校进一步加强和完善预算管理有所裨益。
As the core work of secondary vocational school financial activities, budget management is throughout the course of financial activities. It is the premise and foundation to carry out financial activities, and has a direct impact on the sustainable development of secondary vocational schools, as well as the financial revenues and expenditures. However, in the budget management of current secondary vocational schools, there still exist some problems, such as budgeting is inaccurate and supervision mechanism is not sound, etc. Focusing on the present situation of the budget management, this research has conducted a thorough investigation and analysed the basic situation of budget planning and execution of secondary vocational schools, and also the causes behind the problems. Finally, it put forward some solutions and countermeasures for improving the budget activities and strengthening the internal control management with the hope of offering certain help to further strengthening and improving the budget management of secondary vocational schools.
出处
《中国轻工教育》
2014年第4期85-87,90,共4页
China Education of Light Industry
关键词
中职学校
预算管理
内部控制
secondary vocational school
budget management
internal financial controls
