發(fā)布時間：2019-02-21 15:33

【摘要】：正高校(本文所指的高校主要是指中央部屬高校)屬于財(cái)政補(bǔ)助事業(yè)單位,中央財(cái)政預(yù)算是高校辦學(xué)經(jīng)費(fèi)的主要資金來源。滾動預(yù)算是一種動態(tài)平衡的預(yù)算管理方法,研究編制三年滾動預(yù)算,對未來三年收支情況進(jìn)行分析和預(yù)測,增強(qiáng)預(yù)算編制的前瞻性,有助于發(fā)揮預(yù)算對高校教育事業(yè)發(fā)展的戰(zhàn)略指導(dǎo)作用,推動高校內(nèi)涵式、可持續(xù)發(fā)展。目前高校在實(shí)行滾動預(yù)算管理過程中還處于起步階段,面臨一些問題和挑戰(zhàn),需要不斷探索改進(jìn),以發(fā)揮滾動預(yù)算對于
[Abstract]:The central financial budget is the main source of funds for colleges and universities. The rolling budget is a dynamic balanced budget management method. It studies the preparation of a three-year rolling budget, analyses and forecasts the income and expenditure situation for the next three years, and enhances the foresight of budgeting. It is helpful to give full play to the role of budget in guiding the development of college education, and to promote the connotation and sustainable development of colleges and universities. At present, colleges and universities are still in the initial stage in the process of implementing rolling budget management. They are faced with some problems and challenges, which need to be continuously explored and improved in order to bring the rolling budget into full play.
【作者單位】： 中國人民公安大學(xué);
【分類號】：G647.5
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本文編號：2427629