高校全面预算管理系统建设

发布时间：2018-03-22 04:24

本文选题：高校　切入点：全面预算管理系统　出处：《云南民族大学学报(哲学社会科学版)》2017年03期 　论文类型：期刊论文

【摘要】：自2000年财政部实施部门预算以来,经过国库集中支付、资产清查等管理方法基本摸清了家底,明晰了国家财税体制改革路线,同时明确了提升高校财务治理体系和治理能力的途径。在国家财政预算体制管理改革进程中,构建高校财务全面预算管理体制,加快完善与体制步调一致的全面预算管理系统,方能在高等教育领域深化财政预算体制改革,实现预算、核算、决算和分析一体化,事前事中事后对经济行为进行实质管理控制,提前主动防范财务和廉政风险。
[Abstract]:Since the implementation of the departmental budget by the Ministry of Finance in 2000, through centralized treasury payments, asset inventory and other management methods, the family situation has been basically clear, and the reform line of the national fiscal and taxation system has been clarified. At the same time, it clarifies the ways to improve the financial governance system and governance ability of colleges and universities. In the course of the reform of the national financial budget system, we should construct the comprehensive budget management system of colleges and universities, and speed up the improvement of the comprehensive budget management system, which is in line with the system. Only in the field of higher education can we deepen the reform of the financial budget system, realize the integration of budget, accounting, final accounts and analysis, carry out substantive management and control over economic behavior in advance and afterwards, and take the initiative to guard against the risks of financial and clean government in advance.
【作者单位】：云南民族大学财务处;
【分类号】：G647.5

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