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我国高校资产公司全面预算管理工作中存在诸如组织架构设计不合理、预算编制方法单一、预算控制缺乏力度、预算考核不科学以及母子公司之间普遍存在博弈现象等问题,需要优化机构设置,建立和完善全面预算管理体系,改进预算编制方法,加强预算执行过程的控制力度,健全考核激励机制,确保通过加强全面预算管理,提高高校资产公司的管理效率。
There are such problems as unreasonable organizational structure design, single budgeting method, lack of budget control, unscientific budget appraisal, and the ubiquitous game phenomenon between the parent and the subsidiary companies in China’s university asset management companies. Therefore, it is necessary to optimize institutional settings, establish and Improve the overall budget management system, improve the method of budget preparation, strengthen the control of the budget implementation process, improve the assessment and incentive mechanism, and ensure that the management efficiency of asset-based companies in colleges and universities can be enhanced by strengthening overall budget management.