高等学校预算编制方法的探讨

A Research into Budgeting Operations in Institutions of Higher Learning

高等学校预算管理是财务管理的中心工作 ,预算编制必须适应财务管理和会计核算的要求 ,本文从新的《高等学校财务制度》和《高等学校会计制度》的不同要求及高校实行会计信息系统电算化的角度出发 ,探讨了高等学校预算编制实行以责任单位为主体 ,以零基预算法为基础 ,以责、权、利相统一为依据 。

Of the financial management of Institutions of Higher Learning(IHL)budgeting is the core.And budgeting must concord with the regulations of IHLs financial management and accounting.This paper intends to probe the efficient operations of performance budget,after that the computerized accounting has been put into practice in IHLs accounting information system,accountability unit should be fully responsible for its budgeting on the premise that accountability,power and interests must be taken into consideration on the basis of zero based budgeting,according to the different requirements between IHLs financial system and its accounting system. [WT5”HZ]