论文部分内容阅读
随着经济社会的发展,高等院校的教育体制改革不断深化,高校呈现快速发展的态势,办学规模不断扩大,尤其是1999年教育部出台《面向21世纪教育振兴行动计划》以来,高校招生规模逐年递增,经费与资产规模大幅增加。这就对高等院校的预算管理提出了更高的要求,如何有效利用预算管理,衡量收入,控制支出,提高各项资金使用效益,是摆在各个高校面前的一个重要命题。预算是使用数字编制未来的计划,是决策的具体化。高等院校预算管理是高校利用预算对内部各院系、各部门的财务及
With the development of economy and society, the reform of educational system in colleges and universities has been deepened constantly, the rapid development of colleges and universities has taken place, and the scale of running schools has been constantly expanded. Especially since 1999, when the Ministry of Education issued the “Action Plan for Education and Rejuvenation in the 21st Century” Increasing year by year, the scale of funds and assets has increased substantially. This puts forward higher requirements on the budget management of higher education institutions. How to effectively use budget management, measure income, control expenditure, and improve the efficiency of various funds are an important proposition before universities. Budgeting is the use of digital plans for the future, is the embodiment of decision-making. The budget management of colleges and universities is the financial utilization of budgets of colleges and departments and departments