全面预算管理在普通高中学校财务内控工作中的应用

Application of comprehensive budget management in financial internal control of ordinary high schools

摘要

作为一种现代化的管理思想和方式，全面预算管理强调的是全员参与、全过程控制和全方位覆盖，它可以把学校的战略目标和日常的财务活动有机地联系起来，在预算的制定、执行、监控和调整等各个方面进行有效的管理，从而达到对学校资源进行最合理的分配和最优的使用。在普通高中的财务内部控制工作中，可以提高学校财务管理的精细化程度以及财务决策的科学性与透明度，从而使学校的各种教育教学活动能够更好地进行，促进学校的可持续发展。因此，深入研究全面预算管理在普通高中校财务内控工作中的应用具有重要的现实意义和实践价值。

Abstract

As a modern management philosophy and approach, comprehensive budget management emphasizes full participation, process control, and all-round coverage. It effectively links the school’s strategic goals with daily financial activities, ensuring efficient management in budget formulation, execution, monitoring, and adjustment, thereby achieving the most rational allocation and optimal use of school resources. In the financial internal control of ordinary high schools, this approach can enhance the precision of financial management and the scientific and transparent nature of financial decisions, thereby facilitating better educational activities and promoting the sustainable development of the school. Therefore, it is of significant practical importance and value to conduct an in-depth study on the application of comprehensive budget management in the financial internal control of ordinary high schools.

关键词

全面预算管理 / 普通高中 / 财务内控

Key words

comprehensive budget management / general high school / financial internal control

参考文献

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