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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
Colleges and universities (colleges and universities referred to in this paper mainly refers to the central subordinate colleges and universities) belong to the financial subsidy institutions, and the central government budget is the main source of funds for running colleges and universities. Rolling budget is a dynamic and balanced budget management method. It studies the preparation of three-year rolling budget, analyzes and forecasts the income and expenditure in the next three years, enhances forward-looking budgeting, and helps to bring the budget into full play in the development of higher education Guiding role, promoting the connotation of colleges and universities, sustainable development. At present, colleges and universities are still in their infancy in rolling budget management and face some problems and challenges. They need to constantly explore and improve to play a rolling budget.