新形势下我国高等学校预算管理开展的路径

Path of Budget Management in China's Higher Education Institutions Under the New Situation

随着经济社会的发展,高等学校办学规模不断扩大,高等教育已经成为我国基础教育事业中不可缺少的一部分,而对高校进行管理和开展财务预算工作,是保证其健康有序发展、提高资金使用效率及学校可持续稳定运行的重要环节。文章以新形势下中国高等院校会计制度改革为出发点,研究了如何做好高等学校财务处预算管理工作并提出相应解决措施与建议:首先要建立健全财会人员岗位责任制度,其次强化经费管控力度,最后加强各部门间的沟通协调。

With the development of the economy and society,the scale of higher education institutions has been expanding.Higher education has become an indispensable part of China's primary education.The management and financial budget of higher education institutions are crucial to ensuring its healthy and orderly development,improving the capital usage efficiency,and making school have the sustainable and stable operation.Taking the reform of the accounting system of China's higher education institutions under the new situation as the starting point,this paper studies how to do an excellent job in the budget management of the finance department in higher education institutions and puts forward corresponding solutions and suggestions.Firstly,schools should establish and improve the post responsibility system of accountants.Secondly,they need to strengthen the control of funds.Finally,colleges should strengthen the communication and coord ination among various departments.