零基预算在高校预算编制中的应用.pdf

I 零基预算在高校预算编制中的应用 摘 要 传统预算编制方法是基数加发展的方法, 其本质在于假定过去的支出项目是 合理的，从而，必然不合理支出的存在将会造成预算的浪费或预算的不足。而零 基预算法则完全不受过去收支情况的约束，一切均以“零”为基础，根据新的审 核评价结果来编制预算，其合理性、科学性更强，近而，弥补了传统预算的不足。 零基预算作为一种有效的财政预算编制模式，近几年在我国开始试行，取得了一 定成效。本文论述了零基预算编制的作用，方法，优点以及在高校预算编制中的 应用，表明了高校的预算编制宜以“零基预算法”为主，保证了高校资金的供给 和运转，充分利用有限的教育经费，有利于充分发挥校内各部门管理人员的主动 性和积极性，促使其精打细算，量力而行，节约开支。有利于促进管理人员进行 成本效益分析，扩大会计电算化的领域，最终使之成为调节学校财务收支活动的 杠杆。不久后的将来，零基预算将成为高校中最有效的预算编制方法。对推进我 国高校财务管理和预算编制改革将有着十分重要的意义。 关键词：零基预算，传统预算编制，高校预算编制 I II 零基预算在高校预算编制中的应用 Abstract Traditional base budgeting method and the development of methods, its essence is to assume that the last items of expenditure is reasonable, thus, inevitably there will be unreasonable expenditure of the budget caused by the waste or the lack of budget. The zero-based budgeting rules are not completely bound by the revenues and expenditures of the past, all were zero as the basis, according to a new audit to evaluate the results-based budgeting, reasonable and scientific stronger, and nearly make up for the traditional budget Deficiencies. Zero-base budget as an effective financial budgeting model, in recent years in China started a trial basis, has achieved some success. This article discusses the zero-base budgeting the role, methods, and the advantages of colleges and universities in the preparation of the budget, indicating the University of budgeting to a zero-based budgeting is to ensure the supply of university funding and operation and make full use of Limited funding for education, to give full play to their various departments of management initiative, enthusiasm and its cost-to, acting according to our capabili