政府会计制度改革体系下高校内外预算协同性研究

Research on Internal and External Budget Synergy of Universities under the Reform of Government Accounting System

高校预算分为内外预算两种,两者之间的协同既能促进内部预算的精准性、刚性及发展的可持续性,也能为外部预算执行率考核有效性以及预算控制总额度设定合理性提供参照.传统的内外预算在预算编制、预算调整及预算执行方面都出现了协同性缺失问题,这对高校财务的发展起到了一定的阻碍作用.本文结合政府会计改革为高校内外预算协同性发展中带来的契机,提出通过内外预算编制时间及口径的同步,对资金来源的合理统筹、项目库的实施和论证、“业财融合”及智慧财务系统的启用来实现内外预算的协同性优化,并以此促进高校财务的进一步发展.

Budget in university is divided into internal and external types,the synergy action between the two not only can promote the accuracy,rigidity and sustainability of internal budget,but also can provide a reference for assessing the effectiveness of external budget implementation rate and the rationality of setting the total amount of budget control.Traditional internal and external budget in the budget preparation,budget adjustment and budget implementation are lack of coordination,which has played a certain role in hindering the development of college finance.This paper discusses the combination of the opportunity brought by the government accounting reform for the coordinated development of internal and external budgets in universities,proposing to realize the collaborative optimization of internal and external budgets by synchronousing internal and external budget preparation time and caliber,reasonably planning the source of funds,implementing and demonstrating of project library,“Industry finance integration”and acting of intelligent financial system,and as to promote the further development of college finance.