关于高校预算管理改革的探讨

Probe into Reform of University's Budget Management

建国以来高校预算管理及改革历程中饱含经验与教训。文章以此为径,通过分析目前高校预算管理的现状及存在问题,提出"科学、规范、严格、透明、效益"的改革原则及思路,深化预算改革,提高预算管理水平,发挥预算在高校财务管理中的重要作用,并使之成为新世纪高等教育中的重要组成部分。

This article briefly reviewed the course of university's budget management and reform since the foundation of People's Republic of China. By analyzing the current problems of university's budget management, it puts forward the principles and thinking about reform. It means that we must adhere to the following five principles: scientific, standard, strict, transparent, and benefit; deepen budget reform and enhance the management level, make budget play an very important role in university's financial management.