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随着社会的发展经济的变革,高等教育的发展走向也受其左右,导致高校对预算管理的需求也随之发生了极大的改变。尤其是预算包括的内容及其指标体系有了更深更广的内涵。本文以高等教育领域的变革为基础,对我国高校预算管理的更新进行分析,为笔者今后研究高校财务软件,实现高校内部预算管理与对外财务报告的协调与平滑衔接奠定基础。
With the economic development of society, the development direction of higher education is also affected by it. As a result, the demand for budget management in colleges and universities has also undergone great changes. In particular, the contents of the budget and its index system have deeper and broader connotations. Based on the changes in the field of higher education, this article analyzes the renewal of budget management in colleges and universities in our country and lays the foundation for the future study on the financial software in colleges and universities and the coordination and smooth connection between internal budget management and external financial reports.