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随着我国教育体制改革的不断深入和教育事业的不断发展,高等教育也呈现出快速发展之势。高校的数量不断增多,办学规模越来越大,经费来源也呈现出多样化趋势,过去高校的经费来源主要是国家财政拨款,现在转变为以财政拨款为主,多渠道筹措教育经费的新局面。高校经费的来源越来越多,收入日益庞大,这就对高校的财务管理提出了更高的要求。财务预算管理是高校管理中的一部分,直接影响高校财务资金的使用和高校的发展以及资金的投入回报。目前我国高校的财务预算管理虽然取得了一定程度的发展,但是其财务预算管理水平仍依然落后,未能给高校的持续发展起到积极的作用。本文阐述了财务预算管理的意义,分析了高校财务预算管理中存在一些问题,研究了相应的应对策略,希望对高校的财务管理工作有所帮助。
With the continuous deepening of China’s education system reform and the continuous development of education, higher education also shows a trend of rapid development. The number of colleges and universities is increasing, the scale of running schools is getting larger and the sources of funding are also showing a tendency of diversification. In the past, the sources of funds for colleges and universities mainly came from the state budgetary appropriations, and now they have shifted to the new situation of allocating funds for education mainly through multi-channel funding . The sources of funds for colleges and universities are more and more and their incomes are growing day by day. This puts forward higher requirements on the financial management of colleges and universities. Financial budget management is a part of college management, which has a direct impact on the use of college financial funds and the development of colleges and universities as well as the return on capital investment. At present, the financial budget management in Chinese universities has achieved a certain degree of development, but its financial budget management is still lagging behind, failing to play a positive role in the sustainable development of colleges and universities. This article expounds the significance of financial budget management, analyzes some problems in college financial budget management, and studies corresponding coping strategies, hoping to be helpful to the financial management in colleges and universities.