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近年来,我国在积极进行法律建设的过程中,制定并实施了新预算法,它对预算法立法的宗旨进行了明确的规定,并指出各级财务管理机构在日常运行过程中,应全面深入了解自身的预算管理职能。作为财政拨款单位的重要构成,高等院校的财务管理活动同样受到新预算法的影响。基于上述背景,本文谈谈新预算法的实施背景与特征,分析其实施对高校财务管理的具体影响,同时探讨高校财务系统应该采取的应对措施。
In recent years, China has formulated and implemented a new budget law in the process of actively carrying out legal construction. It has clearly stipulated the purpose of the budget law and pointed out that the financial management agencies at all levels should, in their daily operation, fully and in-depth Understand their own budget management functions. As an important component of the financial appropriation unit, the financial management activities of higher education institutions are also affected by the new budget law. Based on the above background, this article talked about the implementation background and characteristics of the new budget law, analyzed the specific impact of its implementation on the financial management of colleges and universities, and discussed the countermeasures that should be taken by the financial system of colleges and universities.