美国高校预算管理的启示和借鉴

An Analysis on the Budget Management of American University

文章通过对美国高校预算管理的特点与经验进行分析,提出我国高校预算管理应注重预算编制合理化、流程规范化、指标细化,应建立绩效预算管理和责任预算管理.

This paper first analyzes the characteristics of the budget management of American universities and then points out that the budget management of the universities in China should have comprehensive budget,standardized process and detailed norm. Finally the paper points out that performance and responsibility budget management should set up to improve the budget management of the universities in China.