基于零基预算的预算管理模式研究

Budget Management Model Based on Zero-based Budget

本文从我国国家预算管理体制大环境入手,从高职院校预算管理角度对目前我国高职院校预算管理中存在的问题进行研究和分析,并提出了适应新的公共财政预算制度的对策和建议。本文的研究对加强高职院校的预算管理,提高财务管理水平具有重要的现实意义。

Starting with our national budget management system, the paper studies and researches the problems in current budget management of national vocational colleges, and puts forward the strategies and suggestions on adapting the new public finance budget system. This study is significant to strengthen budgeting management in higher vocational colleges and improve financial management level.