政府会计制度下高校预算绩效管理相关问题的研究
College Budget Performance Management under Government Accounting System
和姗1
作者信息
- 1. 北华航天工业学院财务处,河北廊坊 065000
- 折叠
摘要
政府会计制度的实施对于高校财务预算工作是一个挑战,如何提高高校财务预算管理工作,如何提高预算绩效管理,确保预算绩效管理达到良好效果,是所有高校在实施新政府会计制度过程中必须面临的挑战.然而当前高校预算绩效管理存在着重投入、轻产出、缺乏成本核算和效益观念等问题,发现其中存在的问题与难点,找到问题存在的原因,并最终找出解决问题的方法,从而提高高校财务工作的质量,促进高校办学效率的提高和高等教育的发展.
Abstract
The implementation of the government accounting system is a challenge for college financial budget work.Improvement of the financial budget management and its performance is the challenge that all colleges and universities must face in the implementation of the new government accounting system.However,the current budget performance management values more investment than output,with no awareness of cost and benefit.This article discusses the reasons for these problems and finally finds solutions so as to improve the quality of college financial management,thus promote the efficiency of higher education and its development.
关键词
政府会计制度/高校/预算绩效Key words
government accounting system/higher education institution/budget performance引用本文复制引用
基金项目
北华航天工业学院科研项目(KY202123)
出版年
2024
NETL
NSTL
万方数据