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Financial Budget Optimization of Colleges and Universities Based on 'Zero Base Budget'

机译：基于“零基础预算”的高校财务预算优化

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摘要

As the basis for the operation of all kinds of projects in colleges and universities, the financial budget plays a decisive role. Through the analysis on the current operation status of colleges and universities in our country and focusing on their nonprofit characteristics, the paper puts forward "zero base budget" to formulate the financial budget, which makes the budget not simply focus on the amount the funds. Meanwhile, it analyzes the degree of importance and actual situation of all kinds of projects to improve the control power of budget formulation on the work of schools, which thereby enables the schools to formulate comprehensive, scientific and reasonable budget plan.
机译：作为高校各类项目运作的基础，财务预算发挥着决定性的作用。通过分析我国高校当前运营现状，重点关注其非营利性特征，提出了“零基本预算”制定财务预算，这使得预算不仅仅关注资金的金额。与此同时，它分析了各种项目的重要性和实际情况，以改善学校工作的预算制定的控制权，从而使学校能够制定全面，科学合理的预算计划。

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