本文選題：預算管理 + 定額管理��； 參考：《財會學習》2016年22期

【摘要】：自從2000年我國進行部門預算改革后,高校開始對預算的編制方式、編制內(nèi)容及編制方法進行改進,并且取得了顯著成效。明晰與構(gòu)建高校預算定額標準體系是高校預算準確性與有效性的重要保障,益于高校更好的利用預算管理保障其發(fā)展目標的實現(xiàn)。但是目前高校預算定額標準體系仍然存在基礎數(shù)據(jù)不準確、標準不統(tǒng)一等諸多不足,這嚴重影響著高校預算管理在財務管理中的作用發(fā)揮,急需對高校的預算定額管理的方法等進行系統(tǒng)梳理。鑒于此,本文試圖在解釋高校預算定額管理基礎上,著重對高校預算定額管理的測定方法進行系統(tǒng)化的梳理,并在此基礎上提出構(gòu)建高校預算定額標準體系的提升策略。期望本文結(jié)論對高校預算管理水平的提升與完善具有重要啟示。
[Abstract]:Since the reform of departmental budget in China in 2000, colleges and universities have begun to improve the way, contents and methods of budgeting, and have achieved remarkable results. Clarifying and constructing the standard system of university budget quota is an important guarantee for the accuracy and validity of university budget, which is beneficial to the university to make better use of budget management to ensure the realization of its development goal. However, at present, there are still many deficiencies in the standard system of university budget quota, such as inaccurate basic data and inconsistent standards, which seriously affect the role of university budget management in financial management. It is urgent to systematize the methods of budget quota management in colleges and universities. In view of this, this paper attempts to explain the university budget quota management on the basis of the emphasis on the university budget quota management measurement method systematically combing, and on this basis, proposed to construct the university budget quota standard system promotion strategy. It is expected that the conclusion of this paper has important implications for the improvement and improvement of the level of budget management in colleges and universities.
【作者單位】： 湖南醫(yī)藥學院;
【基金】：湖南省教育會計學會2016-2017年度科研立項課題階段性成果
【分類號】：G647.5

【相似文獻】

相關期刊論文 前1條

1 華清君;;高校預算定額和部門人數(shù)測定方法探討[J];中國財政;2003年12期

，

本文編號：1930378