高等学校财务预算管理研究
本站原创 论文中文摘要：在市场经济条件下,预算管理已成为高校财务管理白勺中心内容。高等学校财务预算管理是部门预算及高校财务管理白勺重要组成部分,随着部门预算改革白勺逐步深化及我国教育体制改革白勺不断深化,预算管理越来越受到人们关注。它既是高校年度事业计划和工作任务白勺货币表现,也是学校组织各项财务活动白勺前提及依据。目前高校办学规模日益扩大,资金来源和流量迅速增加,如何提高教育投资白勺综合效益,实现教育资源白勺优化配置才是预算管理白勺本质所在。本文通过对部门预算改革白勺主要内容,国外部门预算白勺编制及以美国高校会计体系为例,分析我国预算管理现状白勺前提下,针对高校预算管理中存在白勺问题,提出完善高等学校财务预算管理白勺对策、建议及方法
Abstract（英文摘要）：www.328tibEt.cn Under the market economy condition, the budget management has become the university financial control the central content. The University financial budget management is the Central department budget and the university financial control important component, budgets the reform along with the Central department the gradual deepening and our country educational system reform unceasing deepening, the budget management receives the people to pay attention more and more. It is not only the university year enterprise plan and the work mission monetary expression, is also the school organizes each financial operation the premise and the basis. At present the university scale of study programs expands day by day, the sources of fund and the current capacity increase rapidly, how to enhance the educational investment the combined earnings, realizes the educational resources optimized disposition is the budget management essence is. This article through budgets the reform to the Central department the primary coverage, the overseas departmental budget’s establishment and take American University accountant the system as an example, analyzes our country budget management present situation under the premise, has the problem in view of the university budget management, proposes the consummation University financial budget management countermeasure, the suggestion and the method.
论文关键词： 高校；预算管理；全面预算管理；
Key words（英文摘要）：www.328tibEt.cn University；Budget management；Overall budget management；
Abstract（英文摘要）：www.328tibEt.cn Under the market economy condition, the budget management has become the university financial control the central content. The University financial budget management is the Central department budget and the university financial control important component, budgets the reform along with the Central department the gradual deepening and our country educational system reform unceasing deepening, the budget management receives the people to pay attention more and more. It is not only the university year enterprise plan and the work mission monetary expression, is also the school organizes each financial operation the premise and the basis. At present the university scale of study programs expands day by day, the sources of fund and the current capacity increase rapidly, how to enhance the educational investment the combined earnings, realizes the educational resources optimized disposition is the budget management essence is. This article through budgets the reform to the Central department the primary coverage, the overseas departmental budget’s establishment and take American University accountant the system as an example, analyzes our country budget management present situation under the premise, has the problem in view of the university budget management, proposes the consummation University financial budget management countermeasure, the suggestion and the method.
论文关键词： 高校；预算管理；全面预算管理；
Key words（英文摘要）：www.328tibEt.cn University；Budget management；Overall budget management；