高校预算精细化管理浅析

Study of Fine-grained Management of Financial Budget at Colleges and Universities

高校预算管理贯穿了预算编制和执行的全过程,在各项财务管理工作中处于主导地位。做好高校预算管理工作,建立一套科学精细的、行之有效的预算管理体系,可使高校有限的资金充分发挥其效益,对保障高校各项工作的正常运行具有十分重要的意义。文章针对目前高校预算管理中存在的问题,分析论证了预算管理精细化的意义和实施的具体措施。

Management of financial budget at colleges and universities runs through the whole process of budgetary planning and implementation. The management of budget plays a leading role in all items of financial management. Establishment of a scientif- ic system of fine-grained and effective budget management can give full play to the limited funds of college and universities, which is of great significance to guaranteeing effective operation of all work. Starting from the problems in current budget man- agement at colleges and universities, this thesis analyzed the significance and measures of fine-grained management of financial budget.