西南石油大学学报(自然科学版) ›› 1996, Vol. 18 ›› Issue (3): 133-137.DOI: 10.3863/j.issn.1000-2634.1996.03.022

• 管理科学,基础科学 • 上一篇    

加强财务预算管理,管好用活学校的有限资金①

罗戊寅
  

  1. (财务处)
  • 收稿日期:1996-04-28 修回日期:1900-01-01 出版日期:1996-08-20 发布日期:1996-08-20
  • 通讯作者: 罗戊寅

Toward Better Financial Budgetary Management of Limited Amount of Funds

Luo Wu-yin
  

  1. (Dept of Finance)
  • Received:1996-04-28 Revised:1900-01-01 Online:1996-08-20 Published:1996-08-20
  • Contact: Luo Wu-yin

摘要: 资金管理是学校财务管理的核心,加强对资金的预算管理,充分发挥校预算委员会的作
用,有效控制预算支出,广开财源,组织好收入,积极实现全年资金的收支平衡;坚持对资金的集
中统一管理模式,实行一级核算两级管理的体制,是为了发挥资金的整体效益;资金的集中管理
有利于加强会计、审计监督。管好用活有限资金,促进教育质量和办学效益的提高。

关键词: 实用经济, 预算, 资金管理, 资金使用

Abstract: Management of funds is the key point of financial managdment in any educational in-stitution. It requires that budgetary management of funds should be strengthened, the role of the school budget committee brought to full play, budgetary extensively explored while revenue well organized, so that the annual balance of revenue and expenditure can be achieved. In order to make te best overall fund yield, it is necessary to employ the model of centralized fund management, with which the system of one-level accounting and two-level management is followed. The centralized management of funds is conducive to strengthening accounting and audit monitoring. Proper management of limited funds can promote educational quality and produce beneficial results.

Key words: Applied economics, Budget, Management of funds, Utilization of funds

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