浅谈高校预算管理中存在的问题及对策

On the Issues Existing in the Budget Control in Higher Colleges and Universities

财务预算是以财务决策确立的方案和财务预测提供的信息为基础编制的,是财务预测和财务决策的具体化,是控制财务活动的依据。随着国库集中支付和政府集中采购在行政事业单位的全面实行,高校财务管理将面临新的情况和新的问题,特别是预算管理的科学性、严肃性和全面性有待进一步加强。科学合理的编制预算将成为高校在新形势下的首要任务。

Financial budget is worked out on the basis of the plan set by financial policy decision and of the information offered by financial calculation.It is concerte details of both financial calculation and financial policy decision and is the basis for financial activities.In the wake of complete implementation of national treasury's central payment and of government's central purchases in the administrative institutions,the budget control in higher colleges and universities is faced with new circumstances and new issues,especially with science,seriousness and all-sidedness to be strengthened in budget control.Working out scientific and reasonable budget is the most important task for higher colleges and universities to fulfill in the new situations.