我国地方普通高校财务预算管理分析研究.pdfVIP

摘 要 随着我国高等教育的不断改革与发展，高校逐渐变成了较为独立的经济主 体。于是，学校的经费来源不再是单一依靠政府拨款，而是通过多种渠道筹资， 这为高校的发展提供了资金保障与物质基础，与此同时，对学校财务预算管理提 出了更高更新的要求。传统的预算管理理念在高校这种新的预算环境下，受到了 较多挑战，在实际财务预算工作中表现出了较多的问题和漏洞，例如预算编制基 础薄弱、预算执行刚性不足、预算考核缺乏完整体系等等，这些问题和漏洞，降 低了高校资金的使用效益，制约了教育资源的配置，限制了高校财务管理水平的 提升。因此，本文针对目前高校财务预算管理中存在的问题，对症下药，提出了 一系列解决措施，以确保高校教育事业健康、稳定、可持续的发展。 本文首先介绍了高校财务预算管理的理论基础，然后分析目前我国高校财 务预算管理方面存在的问题，主要从预算编制、预算执行、预算考核等方面揭示， 接着，文章针对这些问题，指出在当前预算环境下，应设计的解决方案，包括预 算基础工作的规范、预算管理运行机制的建立、预算评价考核机制的构建等，最 后以某个高校财务预算管理为例进行了实证研究。 关键词：高等学校；财务预算管理；对策 The Local Financial Budget Management Research in Common Colleges and Universities in Our Country Abstract With the continuous reform of higher education in our country and development, colleges and universities has gradually become more independent economic entities. So, the sources of funding school is no longer rely on government funding, but financing through various channels, which provided funding and material basis, for the development of colleges and universities at the same time, put forward higher and newer requirements for the financial budget management of colleges and universities. The traditional budget management idea in the new budget environment, been more challenge, in the actual work of financial budget showed many problems and loopholes, such as budgeting foundation is weak, budget execution, budget evaluation lack of insufficient rigidity of a complete system and so on, these problems and loopholes, reduces the use efficiency of the fund, restricting the allocation of educational resources, limiting the university financial management improvement. Therefore, this article in view of the existing financial budget management of colleges and universit