摘要
预算管理一体化是以系统化思维和信息化手段推进预算管理,旨在建立全面规范透明、标准科学、约束有力的预算制度。本文通过分析地方高校预算一体化建设过程中存在的各类瓶颈问题,结合地方高校自身发展特点,提出应从顶层设计和具体措施两方面加强学校预算管理一体化建设,以期提高学校资金使用效率,提升预算管理水平,推动学校治理体系和治理能力现代化。
The integration of budget management is to promote budget management with systematic thinking and information means,and establish a comprehensive,transparent,scientific and binding budget system.This paper analyzes various key problems faced by local universities in the process of budget integration construction,and combined with the characteristics of local universities’own development,from the top-level design and specific methods to strengthen the integration construction of school budget management,enhance the efficiency of school funds,improve the level of budget management,and promote the modernization of school governance system and governance capacity.
作者
刘力
黄创霞
LIU Li;HUANG Chuang-xia(Planning and finance department,Changsha University of Technology,Changsha 410114;School of Mathematics and Statistics,Changsha University of Science and Technology,Changsha 410114)
出处
《财务与金融》
2022年第5期61-66,共6页
Accounting and Finance
基金
湖南省教育厅一般项目:“双一流”建设背景下地方高校纵向科研经费绩效管理研究(19C0052)。
关键词
预算管理一体化
问题
措施
Budget Management Integration
Problems
Strategy
作者简介
刘力,女,长沙理工大学高级会计师,研究方向:预算管理,财务分析;黄创霞,男,长沙理工大学教授,博士生导师,研究方向:金融风险管理。
