【摘要】 部门预算是社会主义市场经济体制的基本要求,是建立公共财政体系的客观要求,是实行国库集中支付的手段。同时,它也满足了高校预算管理的科学化法制化要求。推动高校部门预算改革,增强了财务部门的调控能力,提高了资金的使用效率,加强了党风廉政建设。作者通过总结部门预算实施以来所取得的成绩和存在的问题,提出了相应的建议和意见。更多还原

【Abstract】 Departmental budget is the basic requirement of the management of social economy.It is also the main component of establishing Public Financial System.Especially it meets the needs of managing the budget at college scientifically and legally.Enforcing budgetary reform at college improves our ability to adjust the cash flow,increases the efficiency of capital and declines the occurrences of potential corruption.Based on the achievements and existing gap,the author offers some useful advice about further budgetary reform at college.更多还原