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比较新旧预算法的区别,新预算法要求实行全面预算管理、改进预算控制方式、突出绩效理念,以及新预算法十分强调预算信息公开机制等等,所有这些都为增进高校预算管理质量提供了顶层设计。可见,随着新预算法的出台,对提高高校财务预算管理工作也起到了制度促进作用。
Comparing the differences between the old and the new budget laws, the new budget law calls for the implementation of a comprehensive budget management, improving the budget control mode, highlighting the performance concept, and the new budget law emphasizes the budget information disclosure mechanism and so on, all of which provide the top level to improve the quality of university budget management design. Can be seen, with the introduction of the new budget law, to improve the management of university financial budget also played a role in promoting the system.