对高校预算编制改革的思考

Reflections on Reform in Drawing up Budgets in Institutions of Higher learning

分析目前高校预算编制存在着方法不科学、编制周期短、约束力不强的弊端 ,指出应实行全面推广部门预算管理、推广零基预算法、早编细编预算的方法。

This paper analyse such malpractices existing currently in drawing up budgets in institutions of higher learning as the method is lack of scientific strength, the drawing up cycle is too short and the sanction is not strong enough. The author puts forward that special methods should be widely promoted. They are the management of budget in each sector, the zerobased budget act, and drawing up a budget in advance and in detail.