【作者】 乐美云；

【导师】 李建发；

【作者基本信息】 厦门大学 ， 会计学， 2006， 硕士

【摘要】 随着公共财政框架的构建和国家预算管理改革的深入,我国财政预算管理正在逐步建立由部门预算、政府采购、国库集中收付等三项制度为核心构成的公共财政预算制度。作为我国财政预算的重要组成部分的高等学校预算当前存在许多问题,面临一系列挑战。而高等教育部门预算管理又构成高等教育部门财务管理的核心,所以,能否有效的解决高校预算管理问题关系高校未来能否健康的发展。因此,探讨在高等教育部门(高校)财务管理工作中举足轻重的预算管理建立和实施问题,具有较强的理论意义和现实价值。本文运用会计学、财政学和经济学等理论方法,对高等学校预算管理体制的历史沿革及现状的分析和国内外的对比研究,并从我国国家预算管理体制大环境着手,立足高等学校,从高等学校预算管理角度对目前我国高等学校预算管理中存在的问题进行研究和分析,并提出了适应新的公共财政预算制度的对策和建议。本文的研究对加强高校的预算管理,提高财务管理水平具有重要的现实意义。更多还原

【Abstract】 Along with the deepening of the financial budget management reform and public finance framework constructed in the public sector, setting up the public financial frame adapting to the socialist market economy as the center, a public financial budget system consisting of department budgets, government procurement and centralized revenues and expenditures has been gradually established. As an important part of the public financial budget, budget management of higher education department in China appears many problems. There are many challenges for the finance management of colleges with the higher education reform. Therefore, It will be of important realistic and theoretical significance for the reform and perfection of budget management system of colleges and universities.Some theoretical methods of accounting, finance and economy etc. are used to study the present budget management of higher education department and suggestions are proposed based on the management of colleges and universities to ameliorate the budget management of higher education department in China.更多还原