新预算法下高校全面预算管理的贯彻与实施

The Implementation and Enforcement of University Comprehensive Budget Management under the New Budget Law

新预算法于2015年1月1日起正式实施,它对实施全口径预算,提高财政预算的精确化和透明度,以及进一步深化财税体制改革具有积极意义。高校作为典型的财政拨款单位,必须要适应新预算法的改革方向。文章在分析新预算法对高校预算管理启示的基础上,提出高校通过建立全面预算管理的组织机构,构建全面预算编制、执行、反馈、监督和考核的管理体系,以有效贯彻和实施新预算法,希望对完善高校的预算管理体系提供参考。

The new budget law has been on effect from January 1. 2015. It has positive significance for implementing full -cov- ered budget, improving the budget＇ s accuracy and transparency, further deepening the reform of the fiscal and taxation systems. As a typical institutions allocated by the state, the universities must adapt to the reform tendency of new budget law. Based on the analysis of revelation to university budget management under new budget law, this article puts forward establishing the comprehensive budget management organization, and building a comprehensive budgeting management system, which includes budget, execution, feedback, supervision and assessment of comprehensive budget, in order to implement and enforce the new budget law. This thesis also hopes to provide the reference to improving the university budget management system.