金融与风险管理
Finance and Risk Management
- 主办单位:東方陽光出版社有限公司
- ISSN:3080-9320(P)
- ISSN:3080-9339(O)
- 期刊分类:经济管理
- 出版周期:月刊
- 投稿量:0
- 浏览量:122
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零基预算改革背景下的高校预算编制探究
Exploring University Budget Preparation under the Context of Zero-Based Budgeting Reform
发布时间：2026-07-21
作者: 张晨 :沈阳师范大学 辽宁沈阳; ZHANG Chen :Shenyang Normal University, Shenyang;
摘要: 随着高等教育内涵式发展的深入推进及收支压力的持续加剧，传统的“基数+增长”预算分配模式的局限性日益凸显，难以适应高校高质量发展需求。本文以零基预算改革下高校预算编制为研究对象，首先分析了高校推行零基预算的现实意义；其次，揭示了高校预算编制中存在预算编制工作量大、项目论证不成熟、绩效评价体系不完善等问题；最后，提出了推进项目库建设、优化预算编制流程、完善绩效评价体系等应对措施，以期优化预算编制环节，为高校预算管理改革提供实践参考。
Abstract: With the deepening of connotative development in higher education and the continuous intensification of financial pressures, the limitations of the traditional "base-plus-growth" budget allocation model have become increasingly evident, making it difficult to meet the demands of high-quality university development. This paper focuses on university budget preparation under zero-based budgeting reform. First, it analyzes the practical significance of implementing zero-based budgeting in universities; second, it identifies existing problems in university budget preparation, such as excessive workload, immature project justification, and an incomplete performance evaluation system; finally, it proposes countermeasures including advancing project database construction, optimizing the budget preparation process, and improving the performance evaluation system, aiming to enhance the budget preparation process and provide practical references for university budget management reform.
关键词: 零基预算；高校；预算管理
Keywords: zero-based budgeting; universities; budget management