高校会计预算管理微观举措与宏观把控研究

高等药学教育研究 ›› 2024, Vol. 42 ›› Issue (4): 99-103.

高校会计预算管理微观举措与宏观把控研究

沈阳药科大学审计室，辽宁沈阳 110016

收稿日期:2024-04-01 出版日期:2024-12-20 发布日期:2025-01-01
通讯作者: 张璐雅

Research on micro measures and macro control in university accounting budget management

Audit Office, Shenyang Pharmaceutical University, Shenyang 110016, China

Received:2024-04-01 Online:2024-12-20 Published:2025-01-01

摘要/Abstract

摘要：

随着社会经济的不断发展和高校规模的扩大，高校管理面临着越来越严峻的财务挑战，会计预算管理成为高校财务决策中至关重要的一环。会计预算管理作为一种精细化、科学化的财务管理手段，旨在有效规划、执行和监控高校的财务活动，确保资源的最优配置，提高财务运作的效率。本文旨在深入探讨高校会计预算管理的微观举措与宏观把控，以确保财务稳健和资源合理利用.通过综合微观和宏观层面的考量，本文提供了高校会计预算管理的具体改进措施，以引导高校实现财务稳健和资源优化利用的目标。

关键词: 高校会计, 预算管理, 微观举措, 宏观把控

Abstract:

With the continuous development of social economy and the expansion of university scale, university management is facing increasingly severe financial challenges. Accounting budget management has become a crucial component of financial decision-making in colleges and universities. Accounting budget management, as a refined and scientific financial management tool, aims to effectively plan, execute and monitor financial activities of colleges and universities to ensure the optimal allocation of resources and improve the efficiency of financial operation. This paper aims to explore the micro measures and macro control of accounting budget management in universities in order to ensure financial stability and rational resource utilization. By integrating both micro and macro perspectives, this paper provides specific improvement measures to guide universities to achieve the goal of financial stability and optimized resource utilization.

Key words: university accounting, budget management, micro measures, macro control

中图分类号:

F810.62

张璐雅, 才佳玉, 董礼. 高校会计预算管理微观举措与宏观把控研究[J]. 高等药学教育研究, 2024, 42(4): 99-103.

ZHANG Luya, CAI Jiayu, DONG Li.

Research on micro measures and macro control in university accounting budget management [J]. RESEARCHES IN HIGHER EDUCATION OF PHARMACY, 2024, 42(4): 99-103.

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