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预算管理是一个系统工程,它以战略目标为导向贯穿于学校教育教学管理的每一个环节。从内容上看,包括基本支出预算和项目支出预算;从职能上看,是资产、资金、人力资源与各项教育教学业务活动进行全面整合;从目的上看,是不断提高学校优化配置资源的能力,强化对权力运行的制约和监督,从而获得资金最佳使用效率;从过程上看,包括预算编制,预算执行与控制,预算绩效评价。基于此,本文结合理论和实践,浅析高中学校预算管理现状,提出几点优化对策,希望能对提高高中学校预算管理的效率和效果有一定帮助。
Budget management is a systematic project, which is guided by strategic objectives throughout every aspect of the school education and teaching management. From the content point of view, including the basic expenditure budget and project expenditure budget; from a functional point of view, is the asset, capital, human resources and various education and teaching activities fully integrated; from the point of view, is to continuously improve the school’s optimal allocation of resources Ability to strengthen the restriction and supervision of the operation of power, so as to obtain the best use of funds efficiency; from a process point of view, including budgeting, budget execution and control, budget performance evaluation. Based on this, this article combines the theory and practice, analyzes the current situation of budget management in high school, and puts forward some optimization measures. Hopefully, it will be helpful to improve the efficiency and effectiveness of budget management in high school.