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高校要发展必须有大量的资金支持,而高校的经费来源有限,政府拨款、学费收入是学校经费的主要来源,通过实施预算控制可以有效的减少资金浪费,使资金利用效果最大化。本文通过对财务预算的不同阶段,研究实施高校财务预算过程控制。预算控制包括事前控制、事中控制和事后控制。事前控制是预算编制控制,事中控制是预算执行控制,事后控制是预算绩效考评控制。
The development of colleges and universities must have a lot of financial support, while the limited funding sources for colleges and universities, government funding, tuition revenue is the main source of school funding, through the implementation of budget control can effectively reduce the waste of funds to maximize the effectiveness of the use of funds. This article through the different stages of the financial budget, research and implementation of university financial budget process control. Budget control includes ex ante control, event control and ex post control. Ex-ante control is the budget preparation control, the matter control is the budget execution control, and the ex-post control is the budget performance appraisal control.