浅谈高校财务预算管理中的问题及优化措施
金珠
沈阳广播电视大学, 辽宁 沈阳 110003
起止页码: 57--59页
DOI:
摘要：
近年来我国高校整体水平持续发展，招生人数不断增加，高校对于财务预算管理的专业性要求越来越高。高校财务预算管理是对高校日常教学管理经济活动的整体性把控，已经成为高校全方位管理中不可或缺的一个环节，其重要性显而易见。良好的财务预算管理体系可以优化高校资金配置，为高校长远发展规划提供强有力的资金支持。从高校财务预算管理的基础概述入手，分析财务预算编制、执行、控制和评价四个环节中出现的问题，并提出相应的优化措施，有助于提高高校财务预算管理的实施效果，推动高校良性发展。
On the Problems and Optimization Measures in the Management of University Financial Budget
JIN Zhu
Shenyang Radio&TV University, Shenyang, Liaoning 110003, China
Abstract:
In recent years, with the continuous development of the overall level of colleges and universities in China and the continued increasing number of enrollment, colleges and universities have increasingly higher professional requirements for financial budget management. Financial budget management is the overall control of the economic activities of daily teaching management in Colleges and universities. It has become an indispensable link in all-round management of colleges and universities, and its importance is obvious. A good financial budget management system can optimize the allocation of funds and provide strong financial support for the long-term development plan. Starting from the basic overview of financial budget management, the study analyzes the problems in the four links of financial budget preparation, implementation, control and evaluation, and puts forward corresponding optimization measures, hoping to help improve the implementation effect of financial budget management and promote the healthy development of colleges and universities.
收稿日期: 2020-12-30
基金项目: 沈阳广播电视大学2019年校本科研规划课题《中心城市开放大学财务管理的若干问题研究与对策》（SYDDXB2019-4-43）
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