对高职院校二级单位预算管理探析

On the Budget Management of Secondary Units in Higher Vocational Colleges

近年来,随着预算法的出台,对高校预算绩效评价的广度和深度的要求也愈加严格。高职院校作为财政资金的执行单位,应积极推行预算绩效管理,还存在着个别"轻预算、重决算"的观念。该文从高职院校二级单位预算的实施过程总结出中存在的问题,提出建立健全预算管理机构、加强预算绩效管理理念、加强信息化管理等措施,以期能够进一步推进高职院校预算管理的水平。

In recent years,with the introduction of the budget law,the requirements for the width and depth of budget performance evaluation in colleges and universities are becoming more and more strict.As the executive unit of financial funds,higher vocational colleges should actively carry out budget performance management and there are still some concepts of"light budget,heavy final accounts"existing.This paper sums up the problems existing in the process of implementing the second-level unit budget in higher vocational colleges,and puts forward some measures such as establishing and perfecting the budget management organization,strengthening the concept of budget performance management,strengthening the information management,etc.,in order to further promote the level of budget management in higher vocational colleges.