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浅谈高校部门预算存在的问题及对策
引用本文:吴立民,李刚.浅谈高校部门预算存在的问题及对策[J].金陵科技学院学报(社会科学版),2011,25(4).
作者姓名:吴立民  李刚
作者单位:金陵科技学院财务处,江苏南京,211169
摘    要:部门预算是预算管理的核心。部门预算在高校实行以来对于强化高校预算管理,加快高校发展起到了明显的作用。但目前高校部门预算实行中也存在问题,其中有部门预算改革本身存在的问题,也有高校自身在部门预算编制执行过程中存在的问题。对这些存在的问题作了分析,并提出了加强高校部门预算管理的一些对策。

关 键 词:高校  部门预算  问题  对策

On the Problems and Solutions of Departmental Budgeting in Universities
Abstract:Departmental budgeting is the focus of budgeting management. Departmental bud- geting has played an outstanding role in strengthening the budgeting management in universi- ties and speeding university development ever since its practice in universities. However, it also brings about some problems, which are caused partly by the reform of departmental budgeting itself or the process of departmental budgeting making and implementation. This paper makes analysis of these problems, proposing some solutions to strengthening the departmental bud- geting management in universities.
Keywords:universities  departmental budgeting  problems  solutions
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