浅析滚动预算编制在高校预算编制实务中的运用

The Application of Rolling Budgeting in Higher Education

高校预算编制"两张皮"的问题由来已久,其结果导致资金的使用效率低下,从而影响学校事业发展。财政部、教育部要求高校从2016年开始启动滚动预算的编制工作,高校建立跨年度预算平衡机制的改革正式提上日程。本文以此为契机,分析预算编制"两张皮"的成因,探索滚动预算法将"两张皮"变成"一张皮"的可行性,提出在滚动预算编制实务中将部门预算与校内预算合二为一进行编制的方法和程序。

Two channels have existed during budget planning of higher education for a long time, leading to low capital efficiency and affecting the overall school development. The Department of Finance and Department of Education of the central government have reques- ted schools of higher education to start rolling budgeting from 2016. A reform to balance budget across fiscal years have been put onto the schedule. Under this context, this paper analyzes the cause of two channels in budget planning, explores the feasibility of converging two channels into one through rolling budgeting, and proposes a methodology to converge department and school budgeting.