高等院校部门预决算分析

I第 I 页 山西省高等院校部门预决算分析摘要 预决算分析是高校财务状况的必要分析工具。作为教育大省，山西省的财政状况直接影响着山西省财政体制的发展。本文以山西省公立高校为样本，综合运用了文献分析法、比较分析法等方法，分析了山西省高校预算决算和财务管理的现状。研究发现，目前高校预算决算工作存在着诸多问题。高等院校预决算管理缺乏有效的监督机制，高校预算决算偏差过大，财务信息真实度较低。现行的财务报表系统没有充分考虑高校的特殊性，有些高校特有的项目没有在办法报表中反映出来。高校作为一个复杂的社会综合体，必须以“多渠道依法筹集资金”为财务管理的中心任务，谋求发展，不断加强自身的财务管理。但是另一方面，由于高校扩招规模不断增加，对教育经费的需求也在不断增加，这给高校的资金经费带来了很大的压力。为了缓解这一矛盾，保证学校工作的正常运行，加强学校预决算管理势在必行。只有加强高校预决算管理，才能实现高校资金的有效运行和成本的有效控制，缓解高校资金压力。关键词：高校预决算，预算管理，预决算偏离度，收支平衡II第 II 页 Analysis on the budget and final accounts of colleges and universities in ShanXi provinceAbstract The analysis of budget and final accounts is a necessary tool to analyze the financial situation of colleges and universities. As a major educational province, shanxi's financial situation directly affects the development of its financial system. Based on the sample of public universities in Shanxi Province, this paper analyzes the current situation of budget and financial management of colleges and universities in Shanxi Province by means of literature analysis and comparative analysis. It is found that there are many problems in the final budget of colleges and universities. The management of budget and final accounts of colleges and universities lacks effective supervision mechanism, the deviation of budget and final accounts of colleges and universities is too large, and the authenticity of financial information is low. The ...