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21世纪的到来,我国快速发展的经济带动了各高职院校的迅速发展,使得我国高职院校的发展迎来了春天。高校的发展、办学规模的扩大、高校资产总额的增加、负债比率的增加等,大大促进了高校经济活动的转变,更为高校的财务工作增加了难度。因此,在现有的条件下,增强高职院校财产的安全性、完整性,保证高校会计信息的真实性、可靠性,有效防止高职院校内部贪污腐败现象的发生,加强预算管理显得尤为重要。本文将根据目前我国高职院校预算管理存在的问题进行分析,并找出具体对策。
With the advent of the 21st century, the rapid development of our economy has driven the rapid development of all higher vocational colleges and made the development of our higher vocational colleges usher in spring. The development of colleges and universities, the expansion of the scale of running schools, the increase of the total assets of colleges and universities, and the increase of the debt ratio have greatly promoted the transformation of economic activities in colleges and universities and made it more difficult for the financial work of colleges and universities. Therefore, under the existing conditions, to enhance the safety and integrity of property in higher vocational colleges, to ensure the authenticity and reliability of college accounting information, to effectively prevent the occurrence of corruption in higher vocational colleges and to strengthen the budget management Particularly important. This article will analyze the existing problems in the current budget management of higher vocational colleges in our country and find out the specific countermeasures.