加强财务预算管理,管好用活学校的有限资金①

资金管理是学校财务管理的核心,加强对资金的预算管理,充分发挥校预算委员会的作用,有效控制预算支出,广开财源,组织好收入,积极实现全年资金的收支平衡;坚持对资金的集中统一管理模式,实行一级核算两级管理的体制,是为了发挥资金的整体效益;资金的集中管理有利于加强会计、审计监督。管好用活有限资金,促进教育质量和办学效益的提高。

Toward Better Financial Budgetary Management of Limited Amount of Funds

Management of funds is the key point of financial managdment in any educational in-stitution. It requires that budgetary management of funds should be strengthened, the role of the school budget committee brought to full play, budgetary extensively explored while revenue well organized, so that the annual balance of revenue and expenditure can be achieved. In order to make te best overall fund yield, it is necessary to employ the model of centralized fund management, with which the system of one-level accounting and two-level management is followed. The centralized management of funds is conducive to strengthening accounting and audit monitoring. Proper management of limited funds can promote educational quality and produce beneficial results.