【摘要】 全面预算管理是一种高效的资源配置方式,在高校的应用正逐步深化。在实施过程中,这种管理方式遇到预算编制视野及思维存在局限、预算编制依据相对不足、预算项目绩效目标量化比例较低等问题,应从统筹资源配置、设置项目储备机制、形成完整有效的预算反馈机制、健全预算考评机制、构建支出标准体系等方面予以改进,更好地发挥预算管理效能。更多还原

【Abstract】 Comprehensive budget management is an efficient way of resource allocation,and its application is gradually deepened in colleges and universities. In the process of implementation,there are some problems in this management mode,such as the vision and thinking limitation of budget preparation,the relatively insufficient basis and the low quantitative proportion of budget project performance target quantification. In order to give full play to the efficiency of budget management,the schools should improve the allocation of resources,set up the project reserve mechanism,form a complete and effective budget feedback mechanism,improve the budget evaluation mechanism,and build the expenditure standard system.更多还原