高校预算定额标准体系研究

发布时间：2018-05-24 20:08

本文选题：预算管理 + 定额管理　；参考：《财会学习》2016年22期

【摘要】：自从2000年我国进行部门预算改革后,高校开始对预算的编制方式、编制内容及编制方法进行改进,并且取得了显著成效。明晰与构建高校预算定额标准体系是高校预算准确性与有效性的重要保障,益于高校更好的利用预算管理保障其发展目标的实现。但是目前高校预算定额标准体系仍然存在基础数据不准确、标准不统一等诸多不足,这严重影响着高校预算管理在财务管理中的作用发挥,急需对高校的预算定额管理的方法等进行系统梳理。鉴于此,本文试图在解释高校预算定额管理基础上,着重对高校预算定额管理的测定方法进行系统化的梳理,并在此基础上提出构建高校预算定额标准体系的提升策略。期望本文结论对高校预算管理水平的提升与完善具有重要启示。
[Abstract]:Since the reform of departmental budget in China in 2000, colleges and universities have begun to improve the way, contents and methods of budgeting, and have achieved remarkable results. Clarifying and constructing the standard system of university budget quota is an important guarantee for the accuracy and validity of university budget, which is beneficial to the university to make better use of budget management to ensure the realization of its development goal. However, at present, there are still many deficiencies in the standard system of university budget quota, such as inaccurate basic data and inconsistent standards, which seriously affect the role of university budget management in financial management. It is urgent to systematize the methods of budget quota management in colleges and universities. In view of this, this paper attempts to explain the university budget quota management on the basis of the emphasis on the university budget quota management measurement method systematically combing, and on this basis, proposed to construct the university budget quota standard system promotion strategy. It is expected that the conclusion of this paper has important implications for the improvement and improvement of the level of budget management in colleges and universities.
【作者单位】：湖南医药学院;
【基金】：湖南省教育会计学会2016-2017年度科研立项课题阶段性成果
【分类号】：G647.5

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