关于加强高校预决算管理制度建设及相关问题的思考

Thoughts on the Management System of Budget and Final Accounts and Related Issues in Universities

高等学校预算与决算是高校财务管理体系中最重要的两个环节和内容,科学严密和规范的预决算管理制度是高校规避风险,预防腐败,提高资金使用效率的保证,也是高校正常运转和实现较快发展的前提条件。因此,加强高校预算决算管理制度和管理体系建设的意义尤为重要,应积极推进这方面的制度改革和建设。

The university budget and final accounts are the most important two links and contents in the financial management system of colleges and universities.The scientific and standardized pre final accounts management system is the guarantee to avoid risks,prevent corruption and improve the efficiency of the use of funds.It is also an important prerequisite for the normal operation of Colleges and universities and the realization of rapid development.Therefore,it is particularly important to strengthen the construction of budget and final accounts management system and management system in Colleges and universities.We should actively promote the system reform and construction in this area.