新时期优化高校预算管理的初步思考

Preliminary Thoughts on Optimizing University Budget Management in the New Period

预算管理是高校财务管理的核心和关键内容,在高校财务管理工作中处于主导地位。党的十九大明确提出要“建立全面规范透明、标准科学、约束有力的预算制度,全面实施绩效管理”。为贯彻落实党的十九大精神,配合国家财税体制改革,加快推进高校治理体系和治理能力现代化建设,高校在预算管理中必须紧紧围绕提高财政资源配置效率,不断提升预算管理能力和水平,将绩效理念和管理方法融入预算编制、执行和考核反馈等全过程。该文以提升预算管理效率、提高教育资源配置效率为根本出发点,对高校预算管理现状进行了初步的思考和分析。通过分析指出,高校在预算管理中普遍存在预算编制缺乏科学性和统一规划、预算执行乏力和控制效能低下、预算管理信息化建设滞后以及预算绩效评价机制缺失等制约性问题。结合预算决算管理工作实际,对于优化高校预算管理给出了初步的对策建议。

Budget management is the core and key content of university financial management,which plays a leading role in university financial management.The Nineteenth National Congress of the Communist Party of China clearly put forward the idea of"establishing a comprehensive,standardized and transparent budget system with scientific standards and strong constraints,and implementing performance management in an all-round way".In order to implement the spirit of the Nineteenth National Congress,coordinate with the reform of the national fiscal and taxation system,and accelerate the modernization of university governance system and governance capacity,universities must closely focus on improving the allocation efficiency of financial resources,constantly improve the budget management ability and level,and integrate performance concepts and management methods into budget preparation.The whole process of execution and evaluation feedback.This paper takes improving the efficiency of budget management and allocation of educational resources as the basic starting point,and makes a preliminary thinking and analysis of the current situation of budget management in Colleges and universities.Through analysis,it is pointed out that there are a series of constraints in budget management in universities,such as lack of scientific budget preparation and unified planning,inadequate budget execution and low control efficiency,lagging information construction of budget management and lack of budget performance evaluation mechanism.Combining with the practice of budget and final accounts management,this paper gives some preliminary countermeasures and suggestions for optimizing university budget management.