高校预算精细化管理制约因素与应对思路

Constraints and solving methods of meticulous management of university budget system

高校预算管理是高校财务管理的中心内容,应提高高校预算管理的精细化程度,也就是提高高校预算事前、事中、事后的精细化管理程度,通过分析高校预算事中、事后精细化管理的制约因素,可知,要解决这些问题应通过加强事中管理、事后监督等方法克服上述困难。

Budget management plays a central role in university financial management. And the meticulous management of budget contains three parts： before the execution, in the execution and after the execution. Budgeting management belongs to the ＂before the execution＂ part, which has attracted attentions in many universities. Now it is important to pay attentions to the other two parts in the execution and after the execution, and stress the execution, supervision and valuation of budgeting management. In other words, it is important to improve the meticulous management of budget system. Improvement of in the execution part needs unit budget management system and reasonable job settings. Improvement of after the execution part needs strengthen the supervision of budget management so as llo make it public, and it also needs careful study of the assessments so as to make it sound.