公立高校预算管理存在的问题与改进策略

Problems and Improvement Strategies of Budget Management in Public Colleges and Universities

预算管理在公立高校内部实施已久,相关制度要求健全预算组织体系与预算编制体系、明确预算编制原则与预算编制内容、加强预算执行监督与预算考核评价等,但公立高校预算管理参与力度不足、预算编制整体质量不尽如人意、预算执行下刚上软、预算控制功能弱化、预算评价体系缺失等问题依旧存在,需要通过设立独立管理机构、严肃认真编制预算、健全预算调控体系、实施预算考评奖惩、加大预算监督力度等措施予以改进。

Budget management system, having long been implemented in public colleges and universities, requires that relevant organizational system and budgeting system be well-established, that budgeting principles and contents clearly defined, and that supervision and evaluation of budget implementation enhanced. However, there still exist problems in public colleges and universities＇ budget management, such as insufficient involvement of administrators, undesirable budgeting on the whole, inconsistent budget enforcement standards, weak budget control, and deficient budget evaluation system. To solve these problems, it is supposed to establish independent management organizations, strict and responsible budget drafting, improvement of budget control system, implementation of measures for budget check, evaluation, reward and punishment, and reinforcement of budget supervision.