机构地区: 广东工业大学财务处
出 处: 《广东工业大学学报(社会科学版)》 2014年第2期81-87,96,共7页
摘 要: 预算管理是高校财务管理的重要组成部分,影响着高校的财务状况以及高校的自我发展。然而目前高校预算管理普遍存在着编制审批时间过长、方法僵化、资金分配缺乏公开性、预算执行缺乏约束力、缺乏绩效评价机制等问题。加强高校预算管理,建立预算支出的绩效评价体系尤为重要。因此,应制定预算绩效目标,做好预算绩效计划,完善具有高校特色的预算绩效评价机制和有效的监督反馈机制。 Budget management in a university is an important part of its financial management,affecting its financial situation and self-development.There are,however,some general problems in the current budget management in universities,such as the too long period of time for budget preparation and approval,inflexible methods,lack of openness in fund allocation,unbound execution of budget,and absence of a performance evaluation mechanism.It is important to strengthen university budget management and,in particular,establish a performance evaluation system for budget.Therefore it is necessary to set a goal for budget performance,make a budget performance plan and improve the university-particular budget performance evaluation,supervision and feedback mechanisms.
领 域: [文化科学—教育学] [文化科学—教育技术学]