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预算管理是财务管理的重要构成部分,贯穿于各项财务管理活动,预算管理水平决定着高职院校的财务管理水平。在高职院校的快速发展之下,传统的预算管理模式已然无法适应高职院校发展的需求,急需转变。通过分析,广东工程职业技术学院预算管理模式转变期间产生的问题既有其自身特殊性,也同时反映了高职院校现行预算管理模式存在的普遍问题,主要表现为缺乏绩效预算管理模式、预算执行随意性、生均拨款使用效益低等问题。为提高高职院校的预算管理水平,最好从绩效预算管理、预算执行监督、生均拨款管理入手,提出完善对策。
Budget management is an important part of financial management, runs through various financial management activities, and the budget management level determines the financial management level of higher vocational colleges. Under the rapid development of higher vocational colleges, the traditional mode of budget management is no longer able to meet the needs of the development of higher vocational colleges and needs to be changed urgently. Through the analysis, the problems arising from the change of the budget management mode of Guangdong Polytechnic have both their own particularities and the common problems existing in the current budget management mode of higher vocational colleges. The main problems are the lack of the performance budget management mode, the budget Implementation of randomness, per student appropriation of the use of low efficiency issues. In order to improve the level of budget management in higher vocational colleges, it is advisable to start with the performance budget management, the budget execution supervision and the per student appropriation management, and put forward the perfect countermeasures.