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事业单位是我国社会组织实体的一种,但却具有自身独特的特点。由于我国对事业单位的预算管理采用的是“核定收支”、“定额或定项补助”的办法,所以事业单位在预算管理上存在很大问题,尤其是以中高职院校为代表,这些事业单位的预算管理手段和方法亟需进一步优化。本文以中高职院校为研究对象,针对目前事业单位预算管理模式存在的问题,基于全面预算视角对如何完善中高职院校预算管理模式进行了研究和探讨。
Institutions are a kind of social organization entity in our country, but have their own unique characteristics. As China’s budget management system uses “approved revenue”, “fixed or fixed subsidies” approach, so institutions in the budget management there is a big problem, especially in the higher vocational colleges School representatives, the budget management of these institutions and methods need further optimization. In this paper, vocational colleges and universities as the research object, in view of the current problems of the budget management model of institutions, based on a comprehensive budget perspective on how to improve the budget management model in higher vocational colleges and research.