基于战略视角的高校预算编制优化路径探析

Research on the Optimizing Path of University Budgetary Planning Based on Strategic Perspective

高校财务管理的核心和重点是预算管理,预算编制是预算管理的基础和重要环节。目前,高校预算编制存在预算编制与发展规划脱节、编制内容不全面、编制方法不科学、编制流程缺乏沟通协调机制等问题。为了从本质上解决我国高校现行预算编制中存在的问题,从战略视角的维度出发,以高校战略规划和发展目标为导向,将预算编制层层分解落实到各责任部门,以期实现高校战略和预算编制的统一。

The core and key point of financial management in universities is budget management,while budgetary planning is the basis and important segment of budget management.However,some problems still exist in today′s university budgetary planning,such as disconnection between budgeting and development planning,the incomplete content,the unscientific method,and the lack of mechanism for communication and coordination in the process of budgeting.This paper tries to solve the problems above-mentioned based on the perspective of strategy.Guided by the strategic planning and development goals of universities,the task of budgetary planning should be decomposed to responsible offices and schools in order to achieve the integration of the strategy and budgetary planning of the university.