浅析我国高校财务预算管理存在的问题及措施.docVIP

浅析我国高校财务预算管理存在的问题及措施 重庆工商大学融智学院 会计学2010级2班 王恋 指导教师：陈新力 摘要：高校财务预算管理是高校财务管理的重要组成部分，是高校财务活动的前提和依据。随着我国高校体制改革的不断深化，各高校纷纷扩大办学规模，已形成了多渠道、多方式筹资办学模式。国家对高校的资金投入增多，高校如何合理运用和分配这些资金资源，如何预算管理这些资金越来越成为高校财务管理的重心。编制一个科学化、规范化、精细化的预算，是高校能否正确分配资源、考核绩效、开源节流的关健。本文就当前的高校预算管理现状、存在的问题，提出了完善制度、畅通信息、绩效管理等针对性对策。我国高校财务预算管理存在的主要问题有：财务预算编制方法科学性较差，高校财务管理体制运行缺乏科学性，预算执行过程控制乏力，预算具有较弱的执行刚性，预算约束力不强。解决的措施是：完善高校财务管理制度，加强高校预算管理，完善预算管理的信息沟通，建立科学的绩效管理体系。担当这一可持续发展“后勤部”的财务预算与管理，必须走向科学化、规范化和精细化。解决好了高校财务预算管理存在的问题，能更好地管理好高校财务，实现高校各项事业顺利开展。 关键词：高校 预算 问题 措施 Abstract：University financial budget management is an important part of financial management in colleges and is the premise and basis of financial activity. With the deepening of system reform in colleges and universities, the universities have expanded scale of higher education, has formed the multi-channel, multimode financing mode of running. National increase in the number of funds in colleges and universities, colleges and universities how to reasonably use and allocate the funds resources, how to manage these funds budget more and more become the focus of financial management in colleges and universities. Develop a scientific, standardized and intensification of budget, is can correctly allocate resources of colleges and universities, performance evaluation, open source throttling the keys. In this paper, the current budget management of colleges and universities present situation, existing problems, and put forward the perfect system, open information, performance management, and other pertinent countermeasures. Main problems of university financial budget management in our country are: poor financial budget establishment method is scientific, financial management system of colleges and universities lack of scientific operation, budget implementation process control, budget is weaker, the execution of the rigid budget binding force is not strong. Solving measures are: perfecting the system of financial management in colleges and universities, stre