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2015年1月1日,我国的新预算法开始实施。新的预算法相较以前版本有很大的进步,首次把政府预算信息的公开纳入法律范围,保障了群众的知情权和监督权。这不仅有利于财政收支的公开透明化,也为我国深化财税体制改革提供了一定的法律支撑和保障。在新的预算法环境下,学校应重视预算管理工作。本文首先论述了新预算法环境下学校预算管理应有所加强,之后再针对当前学校预算执行中存在的问题提出了一些改善、优化方案。
On January 1, 2015, our new budget law came into operation. Compared with the previous version, the new budget law has made great progress. For the first time, government budget information is publicly included in the law, guaranteeing the people’s right to know and supervise. This is not only conducive to the transparency and openness of the fiscal revenue and expenditure but also provides certain legal support and guarantee for China’s deepening the reform of the fiscal and taxation system. Under the new budget law, schools should pay attention to budget management. This paper first discusses that the school budget management should be strengthened under the new budget law and then proposes some improvement and optimization solutions to the current problems in the implementation of the school budget.