高等学校零基预算编制问题研究

零基预算近年来在我国得以推广,并取得一定成效。但是,由于预算环境和预算过程中各种不完善因素的存在,零基预算在我国高校财务预算编制中没有发挥根本性的作用。不少高校的财务预算编制采用的是一种形式上的零基预算加部门预算的预算编制模式。零基预算在我国高校的推行既需要政府的政策配套、协调合作,更需要高校改革现有的预算编制模式和预算管理模式,从而形成内外互动的良好的高校零基预算管理体系。

Issues Concerning Zero-based Budget Preparation of Colleges and Universities

Zero-based budgeting has been promoted in recent years in China and achieved some success.However,due to the restrictive factors in the budgeting environment and process,zero-based budgeting exerts almost no influence on the budgeting process of universities.The financial budgeting of many universities just adopts the form of zero-based budgeting plus department budgeting.In order to have an orderly execution of zero-based budgeting in universities,it is more important for many universities to reform their current budgeting model and budget management system,in addition to the support of relevant government departments.