论文部分内容阅读
高校预算管理改革是高校综合改革的主要组成部分,也是提升高校财务决策能力和预决算管理水平的重大举措,新的《中华人民共和国预算法》对建立科学的综合平衡预算管理机制提出了更高的要求。本文首先介绍了滚动预算的基本内涵;其次分析了高校滚动预算管理的积极意义;最后文章就如何强化高校滚动预算的实施提供了政策建议。
The reform of budget management in colleges and universities is a major component of the comprehensive reform of colleges and universities. It is also a major move to improve the financial decision-making ability and the level of budgetary management of budgets in universities. The new Budget Law of the People’s Republic of China puts forward a higher level for establishing a scientific and balanced budget management mechanism Request. This paper first introduces the basic connotation of the rolling budget; secondly, it analyzes the positive significance of the rolling budget management in colleges and universities; and finally provides some suggestions on how to strengthen the implementation of the rolling budget in colleges and universities.