高校协作型财务预算管理

The Collaborative Financial Budget Management in Colleges and Universities

高校预算编制的类型有汇总型预算、分块型预算、自下而上型预算、自上而下型预算、协作型预算等方式,实施协作型预算管理的要点主要包括预算编制方法、预算编制程序、预算编制沟通、预算金额确定、预算公平透明、预算控制管理、预算执行进度、预算考核评价等,必须环环相扣,才能达到预算管理的目的。

The types of colleges and universities＇ budget consist of many forms such as summary-type, block-type, down-up type, up-down and collaborative type budget. The main points of the implementation of collaborative budget management in- clude budgeting method, budgeting process, budgeting communication, budget amount determination, fair and clear budget, bud- get control and management, budget schedule and budget evaluation etc. Each part should be linked together so as to achieve the goal of the budget management.