高校二级学院预算编制与经费管理探讨

A Discussion on University Secondary College Budgeting and Fund Management

高校预算管理与经费管理是财务管理的中心内容。为深化校院两级管理体制改革,扩大二级学院办学自主权,增强其办学活力,提高高校整体办学水平和办学效益,客观上需要建立校院二级理财制度。这是高校管理工作重点下移的一个重要环节,也是高校财务管理的一个重要方面和必然趋势。科学、合理的二级学院自主理财制度的设计,对高校二级学院的预算编制与预算管理、经费管理具有重要的意义。

The budget management and funds management in colleges and universities is the central content of financial management. In order to deepen the reform of the system of dual control over universities as well as secondary colleges, of which educational autonomy should be broaden, the two-levels financial management is required to be established to enhance the vitality of secondary colleges and furthermore improve the overall university edcuational level and educational efficiency. This is the vital part of moving down the management focus, besides, it is an important and inevitable trend of financial management in colleges and universities. The scientific and reasonable design of autonomous financial system of secondary colleges has important significance on the two-levels budgeting, budget management and funds management.