高校协作型财务预算管理

高校预算编制的类型有汇总型预算、分块型预算、自下而上型预算、自上而下型预算、协作型预算等方式,实施协作型预算管理的要点主要包括预算编制方法、预算编制程序、预算编制沟通、预算金额确定、预算公平透明、预算控制管理、预算执行进度、预算考核评价等,必须环环相扣,才能达到预算管理的目的。

The Collaborative Financial Budget Management in Colleges and Universities

The types of colleges and universities' budget consist of many forms such as summary-type,block-type,down-up type,up-down and collaborative type budget.The main points of the implementation of collaborative budget management include budgeting method,budgeting process,budgeting communication,budget amount determination,fair and clear budget,budget control and management,budget schedule and budget evaluation etc.Each part should be linked together so as to achieve the goal of the budget management.