跨年度预算平衡机制对高校的影响探析

详细信息

An Analysis of the Impact of the Cross-annual Budget Balance Mechanism on Colleges and Universities

摘要: 建立跨年度预算平衡机制，是国家深化财税体制改革的一项重大举措，这对高校预算管理将产生深远影响。高校应树立"大预算"管理理念，推行全面预算管理、建立相关管理体制、实施中期滚动预算以及加强绩效预算管理等，以适应跨年度预算平衡机制。
- 高校 /
- 跨年度 /
- 预算平衡 /
- 措施
Abstract: The establishment of a cross-annual budget balance mechanism is a major step forward in deepening the reform of fiscal and taxation system, which will have far-reaching impact on the budget management of colleges and universities. Colleges and universities should establish a "big budget" management philosophy, implement a comprehensive budget management, establish a relevant management system, implement the medium-term rolling budget and strengthen the performance budget management to adapt to the cross-annual budget balance mechanism.
- colleges and universities /
- cross-annual /
- budget balance /
- measure

[1]	王志刚.建立中期财政规划管理制度的思考[J].中国财政,2014(13):44-46.
[2]	陈明凤.关于高等学校全面预算管理的探讨[J].会计之友旬刊,2008(17):30-31.
[3]	姚继刚.关于建立跨年度预算平衡机制的思考[J].行政事业资产与财务,2014(1):31-31.
[4]	杨志勇.预算法修正必须面对的四个难题[J].党政干部参考,2014(12):21-22.
[5]	程瑜.契约精神、国家治理与政府预算——从"善政"到"善治"的嬗变[J].经济研究参考,2014(49):41-48.