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预算管理是组织进行目标和资源匹配管理的主要工具,也能作为动态监控运营效率的财务指标。以利润为导向的企业等经济主体能够按照清晰的投入产出目标以及过程经济活动数据进行定量的预算管理,但事业单位、政府机关等非营利性机构,在制定预算目标以及过程预算管理是,存在目标不清晰、动态管理指标难以定量等问题,进而导致预算管理实现绩效评价不明确。本文介绍了高校事业单位预算管理的主要内容及特点,并对高校事业单位预算管理中存在的问题进行了分析,进而探讨高校事业单位预算管理工作的改进措施。
Budget management is the main tool for organizing the management of goals and resources, as well as a financial indicator for dynamically monitoring operational efficiency. Profit-oriented enterprises and other economic entities are able to conduct quantitative budget management based on clear input-output targets and process economic activity data. However, non-profit institutions such as public institutions and government agencies, when setting budget targets and process budget management, There are problems such as ambiguous goals and difficult to quantify the dynamic management indicators, leading to the ambiguous performance evaluation of budget management. This article introduces the main contents and features of the budget management of institutions of higher learning, and analyzes the problems existing in the budget management of institutions of higher learning. Then it discusses the measures to improve the budget management of institutions of higher learning.