强化高校预算管理效能的路径探析

Countermeasures for Strengthening the University Budget Management

文章从高校预算的本质作用和意义出发,针对高校预算管理的缺失和所造成的负面影响,在进行比较分析的基础上,提出树立全新的预算管理思想、推行绩效预算管理模式、实施"零基预算"编制方法等相应解决问题的对策和建议。文章认为随着我国教育体制改革的不断深化,高校预算管理面临着挑战,高校预算管理需要适应时代的发展需求,不断提高管理水平,促进高校资源配置优化,提高资金办学的效益。

Starting from the essential function and significance of the university budget, aiming at the lack of budget management in universities and the negative effect, and based on a comparative anal- ysis, this paper puts forward the new thought of budget management, and corresponding counter- measures and suggestions for implementing the performance budget management model and the ＂ze- ro-base budget＂ method. It holds that with the deepening of reform of China＇ s education system, the budget management in colleges and universities is facing the challenge. Therefore it should suit the development of the times, improving management level constantly, promoting the optimal alloca- tion of resources, and increasing the efficiency of capital running.