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中等专业技术学校(下称技校)预算管理是学校根据事业发展计划和任务编制的年度财务收支计划。随着市场经济的日益成熟,预算已成为技校财务管理的中心内容。那么,在办学规模不断扩大,资金流量迅速增加的情况下,如何创新管理理念,实现有限资源的优化配置和有效使用已成为积极探索的重要课题。就此,笔者对技校财务预算管理进行了肤浅的分析,并对目前管理中存在的一些问题提出了对策和意见。
Secondary vocational and technical schools (hereinafter referred to as technical school) Budget management is the school’s annual financial revenue and expenditure plan based on business development plans and tasks. As the market economy matures, the budget has become the center of financial management in technical schools. Then, under the circumstance of continuous expansion of schooling and rapid increase of capital flow, how to innovate the management concept and realize the optimal allocation and effective use of limited resources has become an important issue for active exploration. In this connection, I conducted a superficial analysis on the financial budget management of technical schools, and put forward countermeasures and opinions on some existing problems in management.