高校部门预算存在的问题与对策

Problems and Countermeasures to the Department Budget in Universities and Colleges

目前高等院校的预算存在着欠缺科学性、操作性,脱离实际,相关制度相对落后等问题和难点.针对有待完善的高校部门预算体系,提出应对策略:一、建立科学、合理便于操作的支出标准和定额体系;二、制定符合高校经济用途的预算科目;三、建立健全部门预算监督考核体系。

Nowadays the department budget of universities and colleges is not scientific and operational, thus is of no use for practice. Meanwhile, its related regulations are backward. In order to solve these problems and impove the budget system, the article proposes the following countermeasures： 1） to establish a scientific, reasonable and operational expenditure standard and quota system; 2） to set up budget account which conforms to the school＇s ecnomic use; 3） to construct and perfect the monitoring and assessing system.