高校部门预算的实践与思考

文章阐述了高校部门预算的初步实践的现状 ,提出了创建融激励与约束为一体的预算机制 ,以及以增加预算定额标准的科学性、前瞻性 ,建立动态部门预算链 ,规范部门预算等为主要内容的高校优质部门预算框架体系。

Based on the practical work of departmental budget in colleges and universities, this paper explores that a budgetary system with reinforcement and binding force together should be set up to make it more scientific and predictable for the budgetary quantum standards, and thus an active departmental budgetary chain could be made, the departmental budget normalized and a good departmental budget system in university would naturally come to.;