“双一流”背景下高校全面预算管理体系的构建

Comprehensive Budget Management Building in Colleges and Universities Based on“Double First-class”

随着高等教育改革的深入以及高校会计制度的改革,为了节约成本,提高资金的经济效益和社会效益,进而实现高校的可持续性发展,在高校中施行全面预算管理水到渠成。针对高校当前预算管理存在的问题,试着构建了高校全面预算管理体系,具体包括目标体系、组织体系、流程体系、编制体系、执行与监控体系、考评体系。最终,在全面预算管理体系下,高校能在较短的时期内实现“双一流”的战略目标。

With the deepening reform of higher education and the accounting system in colleges and universities,in order to save costs,improve the economic and social benefits of funds,at last realize the sustainable development of colleges and universities.Thus it is necessary to apply comprehensive budget management system in colleges and universities.In thinking of existing problems in the budget management of colleges and universities,a comprehensive budget management system will be built,which includes the target system,organization system,workflow system,working-out system,implementation system,monitoring system and evaluation system.Finally,by the way of comprehensive budget management system,the strategic goal of“double first-class”in colleges and universities will be realized in a short period of time.