加强高校财务预算管理的新思考

New Ideas on Strengthening the Administration of Financial Budget in Colleges and Universities

分析了高校预算管理中存在的主要问题,指出加强预算管理,不仅要编制好预算计划,进行预算执行情况的分析,更重要的是合理设置机构,提高人员素质,建立有效的内部控制制度。

By analyzing the main problems existing in budget administration in colleges and universities, the author points out that strengthening budget administration not only needs to make budget plan and analyze budget carrying out, but to set up organizations reasonably, improve officers＇ quality and establish effective inner control system.