郑州市地方高校预算管理现状分析及对策研究

A Study on the Present Situation of Budget Management in Zhengzhou local universities and Countermeasures

预算是高校财务管理工作的基础。根据地方高校财务管理的实际情况,针对地方高校预算管理现状和其中存在的问题,提出了加强预算管理工作的宣传和培训、健全高效的预算管理机构、编制科学合理的预算、严格监督预算的执行、实施预算绩效考核评价、建立预算评价结果反馈与奖惩机制共六条建议,以推动地方高校财务管理体系的不断完善。

The budget work is the foundation of the university financial management. According to the actual financial management situation of local universities, this paper analyzes the present situation of budget management and the existing problems in local universities. It puts forward six suggestions to strengthen the propaganda and training of the budget management, perfect the efficient budget management organization, establish the scientific and reasonable budget, be strict with supervision of budget execution,implement the budget performance evaluation, and establish the mechanism of budget evaluation results feedback and rewards and punishments so as to promote the local university financial management.