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Financial Budget Management of Colleges and Universities
Financial Budget Management of Colleges and Universities
Abstract university financial budget management is an important part of the management system for the development of schools have an important impact. Along with the deepening of reform and opening up, college financial budget management more and more attention, but also exposed many problems. In this paper, a number of university financial budget management problems were analyzed and put forward countermeasures.
【Key Words】 budget management and financial budget incentives
Along with the deepening of reform and opening up, China’s higher education from the government from direct management of the government school model to macro-management, schools, community-oriented schools on their own model. Colleges and universities to gradually enter the market, starting with the size of their school’s effectiveness, quality linked to the interests of an independent entity.
Financial management is the management system of colleges and universities an important basis for the relationship to the school’s financial position and capacity for sustained development, while the financial budget management is the core of university financial management. China’s colleges and universities financial budget management has been the financial allocation from the initial expenditure budget for a single phase, the consolidated financial budget, colonel-level phase to cover the schools in addition to the existing infrastructure, industry, income and expenditure of all funds outside the consolidated financial budget phase, colleges and universities have continued to finance the budget management to deepen and reform. All schools have been included in the budget revenue and expenditure management, revenue management has changed out of touch with the expenditure management, financial management and capital management out of touch, materials management and capital management the status of divorced status, budget management,
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