摘要
在高校合并过程中,财务的实质性合并倍受人们关注,而部门预算则是合并高校财务工作的关键环节。本文结合浙江大学合并的实践,阐明了合并高校部门预算的基本任务、编制原则及编制思路,并对加强部门预算的编制和管理提出了具体对策。
During the course of college merging, the substantial combination of finance has attracted much attention from the public. However, sector budget plays a key role in the issue of finance after college merger. Linking the practical experience of the merger of Zhejiang University, this article expounds the essential tasks, establishment principles and ideas of sector budget subsequent to college merger, and puts forward specific measures to improve the establishment and management of sector budget.
