| 高校财务“预算、核算、决算一体化”管理的实践探索 |
| |
| 引用本文： | 陆志平,谢关萍.高校财务“预算、核算、决算一体化”管理的实践探索[J].昆明师范高等专科学校学报,2009,31(6):136-138,142. |
| |
| 作者姓名： | 陆志平 谢关萍 |
| |
| 作者单位： | [1]昆明学院院计划财务处,云南昆明650118 [2]昆明学院人事处,云南昆明650118 |
| |
| 摘 要： | 伴随着我同高校投资来源多元化、支出项目多样化以及政府采购等财政管理体制的改革，加上高校财务工作存在的信息流转不畅、效率低下等问题，高校财务需要文行“预算、核算、决算一体化”管理．实施“一体化”管理，能够使高校财务实脱各项目之间的交叉核算，全面反映财务工作情况，建立起事前事中事后一体化的预算执行动态监控机制，促进财务管理的科学化、精细化．“一体化”管理应遵行“责任到人、两条线管理、定期核对”原则．
|
| 关 键 词： | 高校财务 财务管瑚 预斧 核算 决算 一体化管理 |
Practical Probe into Management of"Budget,Accounting,Final Accounting Integration"of College Finance |
| |
| LU Zhi-ping,XIE Mei-ping.Practical Probe into Management of"Budget,Accounting,Final Accounting Integration"of College Finance[J].Journal of Kunming Teachers College,2009,31(6):136-138,142. |
| |
| Authors: | LU Zhi-ping XIE Mei-ping |
| |
| Institution: | 1. Planned Finance Department, Kunming University, Yunnan Kunming 650118, China ; 2. The Personnel Office, Kunming University, Yunnan Kunming 650118, China) |
| |
| Abstract: | With the multivariate source of investment into colleges, diversified outgoes and the reform of finance management system in government purchase, in addition to the problems of hlncked information circulation, lower efficiency, it＇s necessary for college finance to carry, out ＂management of budget ,accounting,final accounting integration＂ which makes it possible for college finance to realize cross accounting among all the items, reflect comprehensively finance work, set up dynamic monitoring mechanism for budget execution integration before, during and after the event so as to promote scientific meticulous finance management and follow the rules of ＂ individual responsibility, parallel management and periodic checking＂. |
| |
| Keywords: | college finance finance management budget accounting final accounting integration |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
