发达国家或地区公立高校财务预算管理经验对我国的启示

Enlightenment Gained from the Experiences of Financial Budget Management in Public Universities of Developed Countries or Area

分析了美国、英国、澳大利亚等发达国家和我国香港公立高校财务预算管理经验,认为要加强我国公立高校财务预算管理,就必须做到动手要早、民主要强、收支要全、编制要准、责任要明、绩效要优、监控要严。

Based on analysis of the experiences of financial budget management in some developed countries and areas such as the United States, Australia, Britain, Hong Kong, this paper suggests that public universities in China should take measures of early start, high democracy, detailed revenue and expenditure, accurate budget, clear responsibilities, excellent performance and strict control so as to improve financial budget management.