高等学校滚动预算编制方法探讨

财政预算由年度管理向中期管理的改革正式提上日程。教育部也要求部属高校近期启动滚动预算的编制工作，本人认为高等学校应分两步走，先行启动三年项目滚动规划，经过3-5年逐步过渡到包括基本和项目全口径的中长期滚动预算。

The Theoretical Discussion of the Rolling Budget Preparation of Universities

The reform of the budget management changes to mid-year has been put on the agenda. The Ministry of Education requires subordinate universities recently start the rolling budget preparation. The author thinks the universities should first start the rolling three-year project plan and advance the gradual transition to the long-term project and comprehensive rolling budget in 3-5 years.