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2015年1月1日经全国人民代表大会审议通过的《中华人民共和国预算法》正式施行,这是我国预算法二十年后进行的重要性改革,作为依据预算法运行的国家机构—公立职业院校(属于国家一般公共预算),几年来在预算管理中存在诸多问题,本文从预算思想认识、预算支出管理内容、预算收支的时效性以及财务管理制度建立,提出了加强改革的必要性。
On January 1, 2015, the Budget Law of the People’s Republic of China, considered and approved by the National People’s Congress, came into force. This is an important reform that took place two decades after China’s Budget Law was adopted. It is a national institution operating under the budget law, namely, public employment Colleges and universities (belonging to the state general public budget), there are many problems in budget management over the past few years. Based on the understanding of budgetary thinking, the content of budgetary expenditures, the timeliness of budgetary revenues and expenditures, and the establishment of a financial management system, this paper proposes the necessity of intensifying the reform .