新形势下高校预算管理对策思考

Reflections on the countermeasures of budget management in colleges and universities under the new situation

新形势下,随着高校规模的迅速扩大,高校的预算管理水平也应稳步提高。目前多数高校在预算过程中均有一些共性问题,亟须解决。文章阐述了新形势下高校预算管理面临的挑战,然后描述了高校在预算编制、预算执行和预算监督过程中出现的问题,最后根据问题提出一些对策:在预算编制方面,要将预算编制与学校整体发展相结合,合理选择预算编制方法;在预算执行方面,要增强预算执行与预算编制的协调性,提升预算执行效率;在预算监督方面,要提高对预算评价的意识,增加预算绩效考核机制。

Under the new situation,with the rapid expansion of the scale of colleges and universities,the budget management level of colleges and universities should also be steadily improved.At present,most colleges and universities have some common problems in the budget process,which need to be solved urgently.The article expounds the challenges faced by colleges and universities budget management under the new situation,then describes the problems that colleges and universities face in the process of budget preparation,budget implementation and budget supervision,and finally puts forward some countermeasures according to the problems:In the aspect of budget execution,the coordination between budget execution and budget preparation should be enhanced,and the efficiency of budget execution should be improved;in terms of budget supervision,the awareness of budget evaluation should be improved and the budget performance evaluation mechanism should be increased..