部门预算改革对高校财务管理的影响

On the Influence of Department Budget Reform to the Financial Management of Colleges and Universities

随着部门预算改革由过去以财政收入改革为重点转移到现在以财政支出改革为重点,必将对高校的财务管理和会计核算工作产生较大影响,高校财务工作也将不断面临新的问题。由于部门预算改革是对传统预算管理方法的根本变革,各学校要充分认识财务预算管理的重要性,部门预算要真正做到"零基预算",体现学校支出的全貌。

Along with the reform of fiscal revenue over the past from financial expenditure reform to department budget reform of colleges and universities, department budget reform has a greater influence on accounting job. College financial job will continue to face new problems. Department budget reform is the fundamental change of traditional method of budget management, colleges should fully understand the importance of financial budget management. Department budget should really achieve ＂zero-based budgeting＂ to reflect the whole picture of the college expenditure.