公办高职院校全面预算管理研究

Research on Comprehensive Budget Management of Public Higher Vocational Colleges

以政府会计改革下的公办高职院校预算管理为前提,探讨全面预算管理对于高校未来发展的益处,指出高职院校推进全面预算管理目前的现状及问题,包括预算全员参与度不高、未与战略目标有机结合、忽视预算执行与考评。从“全民、全额、全程”的角度出发,针对以上问题给出了处理好预算民主与集中的关系、将预算内容与战略目标有机结合、做好预算的全流程管理这三条建议及具体措施。

Based on the budget management of public higher vocational colleges under the government accounting reform as the premise,this paper discusses the benefits of comprehensive budget management for the future development of colleges and universities,and points out the current situation and problems of promoting comprehensive budget management in higher vocational colleges,including the low participation in the budget,no organic combination with strategic objectives,and the neglect of budget implementation and evaluation.From the perspective of"whole people,full amount and whole process",this paper gives three suggestions and specific measures:properly dealing with the relationship between democracy and centralization of budget,organically combining budget content with strategic objectives,and managing the whole process of budget.