曲靖师范学院学报 ›› 2018, Vol. 37 ›› Issue (6): 112-116.

• 财会研究 • 上一篇    下一篇

新时代高校全面预算管理信息系统的构建

撒晶晶   

  1. 昆明医科大学 计划财务处,云南 昆明 650500
  • 收稿日期:2018-04-23 出版日期:2018-11-26
  • 作者简介:撒晶晶,昆明医科大学计划财务处会计师,主要从事高校财务管理研究.
  • 基金资助:
    云南省教育厅“西部医科院校科研经费一体化管理模式研究”(2016ZZX095).

The Construction of Comprehensive Budget Management Information System in Colleges and Universities in the New Era

Sa Jingjing   

  1. Plan and Finance Department, Kunming Medical University, Yunnan Kunming 650500,China
  • Received:2018-04-23 Published:2018-11-26

摘要: 党的十九大报告指出,新时代高校全面预算管理信息系统要将“全面规范透明”落实到位,建立预算支出标准和绩效目标标准,建立全过程绩效管理机制,要注重资金使用计划和支出进度考核.高校以基础信息库和项目库为基础,构建新的信息系统,设计主要包括基础信息管理、流程配置管理、角色授权、项目申报、经费使用、经费划转、非校内预算管理和统计查询等八个模块.在构建过程中,还要注意充分调研、多方沟通、明确分工、重视培训,做好系统构建的各项具体工作.

关键词: 新时代, 高校, 全面预算, 信息系统, 系统构建

Abstract: The nineteen major report of the party points out that the comprehensive budget management information system in the new era should put “comprehensive and transparent” into place, establish the standard of budget expenditure and performance target, establish the whole process performance management mechanism, and pay attention to the plan of capital use and the assessment of the progress of expenditure. Based on the basic information base and project base, colleges and universities build a new information system. The design mainly includes eight modules, such as basic information management, process allocation management, role authorization, project declaration, funds use, funds transfer, non school budget management and statistical inquiry. In the process of construction, we should also pay attention to full investigation, multi party communication, clear division of labor, emphasis on training, and do a good job in the specific work of system construction.

Key words: New era, colleges and universities, comprehensive budget, information system, system construction

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