摘要
在高校财务需求逐渐提升的大背景下,如何提高高校预算管理水平是所有高校包括艺术类高校亟待解决的问题。文章以A艺术类高校作为案例,沿着预算管理的流程主线,深入探讨预算管理一体化系统出台后实际预算管理工作中面临的困境,提出A艺术类高校在预算规划、预算编制、预算执行和预算绩效评价等方面的应对策略。
Against the backdrop of increasing financial demands in higher education,improving budget management levels is an urgent issue for all colleges and universities,including art colleges.This paper takes College A,an art college,as a case study to deeply explore the challenges faced in actual budget management work following the implementation of an integrated budget management system.By analyzing these challenges,the aim is to provide a comprehensive understanding of the specific issues art colleges encounter.Along the main line of the budget management process,this study proposes strategies for College A in areas such as budget planning,budget preparation,budget execution,and budget performance evaluation.
作者
李志彬
Li Zhibin(Financial Department of Tianjin Conservatory of Music,Tianjin,300171)
出处
《市场周刊》
2024年第33期29-32,共4页
Market Weekly
关键词
全面预算管理
艺术类高校
预算管理一体化
comprehensive budget management
art colleges
integrated budget management
