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| 现代预算制度背景下高校预算管理研究 |
| Research on the Budget Management in Universities Under the Background of Modern Budget System |
| 投稿时间：2023-09-15 |
| DOI：10.16018/j.cnki.cn32-1499/c.202401010 |
| 中文关键词: 预算管理 高校 现代预算制度 |
| 英文关键词: budget management universities modern budget system |
| 基金项目:江苏省高校哲学社会科学研究一般项目(2023SJYB1970)；盐城工学院社会科学专项(skc202217)。 |
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| 中文摘要: |
| 预算管理制度的现代化是推动财税体制现代化，促进国家治理能力和体系现代化的重要环节。以健全预算管理制度为切入点，分析了当今高校预算管理存在的问题及改革的必要性，提出了预算管理改革的可行路径，对高校的战略目标实现、可持续高质量发展有一定借鉴意义。 |
| 英文摘要: |
| The modernization of the budget management system is an important segment in promoting the modernization of the fiscal and taxation system, which promotes the modernization of national governance capacity and governance system. This study takes "improve the modern budget system" as the starting point, analyzes the existing issues of budget management in universities with the necessity of reform, and puts forward the feasible path for budget management reform, which has certain reference significance for achieving strategic goals and sustainable high-quality development of universities. |
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