摘要
通过分析当前高校财务预算中存在的突出问题,提出建立高校全面预算管理体系的相关对策,以保证高校资金的合理有效使用和资金使用效益的提高。
The paper indicates that budget management, as an important part of financial management in colleges and universities, runs and foundation for all through the whole process of budget planning and implementation and is the prerequisite financial activities. The discussion of comprehensive budget management includes the necessity of its content, plannig principle and process of management in colleges and universities.
关键词
高校
全面预算管理
财务管理
预算执行
college and university
comprehensive budget management
financial affairs
budget implementation
