| 高等院校部门预算中存在的问题与对策研究 |
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| 引用本文： | 王卫星,孙凌峰,王爽.高等院校部门预算中存在的问题与对策研究[J].江苏工业学院学报(社会科学版),2005,6(4):38-40. |
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| 作者姓名： | 王卫星 孙凌峰 王爽 |
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| 作者单位： | 江苏工业学院计财处 江苏常州213016 |
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| 基金项目： | 江苏省教育厅人文社会科学立项课题(苏教社政(2002)32号文) |
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| 摘 要： | 高等院校实行部门预算存在着预算编制的时间紧、任务重,预算编制基本依据难以合理确定,预算科目和定额不能完全满足高校需要等问题。应提前编制高校工作计划,细化预算编制,制定科学合理的预算定额,积极推行零基预算,并逐步建立高校财务预算管理的新体系,更好地适应高校发展的要求。
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| 关 键 词： | 高等院校 部门预算 问题与对策 |
| 文章编号： | 1672-9048(2005)04-0038-03 |
| 修稿时间： | 2005年10月28 |
The Problems and the Countermeasures in the Budget of the University Departments |
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| WANG Wei-xing,SUN Lin-feng,WANG Shuang.The Problems and the Countermeasures in the Budget of the University Departments[J].Journal of Jiangsu Polyetchnic University:Social Science Edition,2005,6(4):38-40. |
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| Authors: | WANG Wei-xing SUN Lin-feng WANG Shuang |
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| Abstract: | The implementation of departmental budgeting in institutions of higher learning meet with the difficulties of the pressing time,the excessive duty,and the difficulty of establishing the reasonable basics of budgeting.Besides,the budget items and the fixed quantity cannot completely meet the university needs.We should make the university work plan ahead of time including the subsection budget,determine reasonable,scientific fixed budget quantity,actively carry out the zero-base budget,and establish a new system of university financial budget management gradually to meet the needs of university development. |
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| Keywords: | universities the department of budget the problem and the countermeasure |
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