试论全面预算管理在高校的应用

全面预算管理是先进、科学的管理方法,可以帮助管理者进行计划、协调、控制和业绩评价。高校应充分发挥全面预算管理的重要作用,有效实施对预算编制的内容与程序、执行与调整、评价体系及长期发展规划预算等方面的编制,并通过强化预算的监督、预警、控制、激励和考核职能的应用,使高校内部工作有机地协调起来,以确保学校既定的事业发展计划和战略的实现。

Applications of Comprehensive Budget Management in Colleges and Universities

Comprehensive budget management is an advanced and scientific method,helping managers fulfill planning,coordination,control and performance evaluation.The colleges and universities should fully play the important role of comprehensive budget management to take effective establishment on the content and procedure,enforcement and adjustment,evaluation system and budget on long-term developmental plan.In addition,the colleges and universities can guarantee fulfillment of their established plan and strategy on career development through supervision,early warning,control and motivation on budget,and application of evaluation function,to coordinate their internal work effectively.