新形势下高校财务预算管理的探讨

Discussion on the Financial Budget Management in Universities under the New Situation

高校财务预算管理面临着越来越多的问题,这些实际的难题都在不同程度上阻碍了发展。如何建立并完善有效的预算绩效评价体系,成为高校预算管理工作的首要问题。本文分析了我国高校预算管理的现状,阐述了预算绩效评价对高校预算工作改进的必要性,对通过何种途径实现高校绩效预算管理的科学化、提高预算的绩效管理和建立绩效预算管理指标体系及构建零基预算意义等诸多问题进行了探讨。

The financial budget management of colleges and universities are facing more and more problems,these problems are practical in different extent hindered the development of. With the establishment of budget performance evaluation is an important part of budget management in colleges and universities. Is analyzed in this paper the status of budget management in China＇s colleges and universities,and expounds the necessity of implementing the budget performance evaluation of colleges and universities,on how to better achieve scientific college performance budget management and improve the performance management of budget and the establishment of index system of performance budget management and construction zero base budget significance and so on several aspects are discussed in this paper.