基于民主化视角的高校新型预算管理体系研究

Research of University New Budget Management System Based on the Perspective of Democratization

民主化预算管理体系的实施能够有效地促进高校综合体制改革,推动高校内部控制体系建设,进一步优化高校法人治理结构,对于实现高校预算管理的精细化和科学化具有重要的意义。论文首先分析了高校预算管理的现状,并指出了预算管理过程中存在的问题;其次详细阐述了基于民主化视角的新型预算管理体系的内涵、组织流程及建设思路;最后文章就如何在高校中稳步推进和进一步巩固新型预算管理体系的有效实施提供了政策建议。

The implementation of democratization of budget management system can effectively promote the comprehensive reform of colleges and universities, promote the construction of internal control system in colleges and universities, further opti-mize the legal person governance structure in colleges and universities, besides it is important for realizing the refinement and scientific of budget management system in colleges and universities. This paper firstly analyzes the present situation of colleges and universities budget management, points out the existing problems in the process of budget management. Secondly this pa-per expounds the connotation of new budget management system, organization process and construction train of thought based on the perspective of democratization. Finally this paper provides policy suggestions on how to steadily push forward and fur-ther consolidate the effective implementation of the new budget management system in colleges and universities.