预算管理视角下学校财务内部控制有效性提升研究

Research on the improvement of the effectiveness of school financial internal control from the perspective of budget management

摘要

在教育事业蓬勃发展的当下，学校面临着日益复杂的财务环境和多样化的资金需求。本文聚焦于预算管理视角，深入探究学校财务内部控制有效性的提升路径。通过对当前学校财务内部控制在预算管理方面的现状分析，揭示其中存在的诸如预算编制不精准、执行缺乏刚性、监督机制不完善等问题。基于此，从优化预算编制流程、强化预算执行监控、完善监督与评价体系等多个维度提出针对性策略，旨在提升学校财务内部控制的有效性，确保学校财务活动的规范、高效运行，提高资金使用效益，为学校教育事业的稳定发展提供坚实的财务保障。

Abstract

In the current era of thriving education, schools are facing increasingly complex financial environments and diverse funding needs. This article focuses on budget management to explore effective ways to enhance the internal financial control of schools. By analyzing the current state of budget management in school financial internal controls, it highlights issues such as inaccurate budget preparation, lack of rigid execution, and inadequate supervision mechanisms. Based on this analysis, the article proposes targeted strategies from multiple dimensions, including optimizing the budget preparation process, strengthening budget execution monitoring, and improving the supervision and evaluation system. These strategies aim to enhance the effectiveness of school financial internal controls, ensure the standardized and efficient operation of financial activities, improve the efficiency of fund utilization, and provide a solid financial foundation for the stable development of school education.

关键词

预算管理 / 学校 / 财务 / 内部控制

Key words

budget management / school / finance / internal control

参考文献

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