试论滚动预算对高校预算管理的影响

发布时间：2019-02-21 15:33

【摘要】：正高校(本文所指的高校主要是指中央部属高校)属于财政补助事业单位,中央财政预算是高校办学经费的主要资金来源。滚动预算是一种动态平衡的预算管理方法,研究编制三年滚动预算,对未来三年收支情况进行分析和预测,增强预算编制的前瞻性,有助于发挥预算对高校教育事业发展的战略指导作用,推动高校内涵式、可持续发展。目前高校在实行滚动预算管理过程中还处于起步阶段,面临一些问题和挑战,需要不断探索改进,以发挥滚动预算对于
[Abstract]:The central financial budget is the main source of funds for colleges and universities. The rolling budget is a dynamic balanced budget management method. It studies the preparation of a three-year rolling budget, analyses and forecasts the income and expenditure situation for the next three years, and enhances the foresight of budgeting. It is helpful to give full play to the role of budget in guiding the development of college education, and to promote the connotation and sustainable development of colleges and universities. At present, colleges and universities are still in the initial stage in the process of implementing rolling budget management. They are faced with some problems and challenges, which need to be continuously explored and improved in order to bring the rolling budget into full play.
【作者单位】： 中国人民公安大学;
【分类号】：G647.5
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本文编号：2427629