發(fā)布時(shí)間：2018-03-22 04:24

  本文選題：高校　切入點(diǎn)：全面預(yù)算管理系統(tǒng)　出處：《云南民族大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版)》2017年03期 　論文類(lèi)型：期刊論文

【摘要】：自2000年財(cái)政部實(shí)施部門(mén)預(yù)算以來(lái),經(jīng)過(guò)國(guó)庫(kù)集中支付、資產(chǎn)清查等管理方法基本摸清了家底,明晰了國(guó)家財(cái)稅體制改革路線,同時(shí)明確了提升高校財(cái)務(wù)治理體系和治理能力的途徑。在國(guó)家財(cái)政預(yù)算體制管理改革進(jìn)程中,構(gòu)建高校財(cái)務(wù)全面預(yù)算管理體制,加快完善與體制步調(diào)一致的全面預(yù)算管理系統(tǒng),方能在高等教育領(lǐng)域深化財(cái)政預(yù)算體制改革,實(shí)現(xiàn)預(yù)算、核算、決算和分析一體化,事前事中事后對(duì)經(jīng)濟(jì)行為進(jìn)行實(shí)質(zhì)管理控制,提前主動(dòng)防范財(cái)務(wù)和廉政風(fēng)險(xiǎn)。
[Abstract]:Since the implementation of the departmental budget by the Ministry of Finance in 2000, through centralized treasury payments, asset inventory and other management methods, the family situation has been basically clear, and the reform line of the national fiscal and taxation system has been clarified. At the same time, it clarifies the ways to improve the financial governance system and governance ability of colleges and universities. In the course of the reform of the national financial budget system, we should construct the comprehensive budget management system of colleges and universities, and speed up the improvement of the comprehensive budget management system, which is in line with the system. Only in the field of higher education can we deepen the reform of the financial budget system, realize the integration of budget, accounting, final accounts and analysis, carry out substantive management and control over economic behavior in advance and afterwards, and take the initiative to guard against the risks of financial and clean government in advance.
【作者單位】： 云南民族大學(xué)財(cái)務(wù)處;
【分類(lèi)號(hào)】：G647.5

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