高校引入中期预算管理存在的问题与对策

Introduction of Medium-term Budget Management in Universities:Problems and Solutions

新一轮财政体制改革对预算管理制度提出了新要求,预算管理的视角从年度预算拓展到跨年度的中期预算。高校作为公共财政预算单位,需要引入中期预算,以服务于学校的战略目标。高校中期预算应建立完善预算管理的新制度,强调预算编制程序的新思路,采用预算编制的新方法,实行预算执行控制的新策略,构建预算绩效评价的新体系,培养预算编制与实施的新队伍,规范中期预算编制流程,明确中期预算应用机制,形成高效的预算管理循环,从而成为学校建设、发展、治理的重要工具。

A new fiscal system reform poses new requirements for budget management,which extends from annual budget to inter-annual medium-term budget.As a public finance budget unit,universities need to introduce medium-term budget to better serve their strategic goal.Universities should improve their old budget management system and take some new measures in budgeting,budget implementation,budget performance evaluation,training budgeting teams and many other related fields.