CAJ | 학술논문

在校院两级财务管理体制改革中，预算改革是切入点和核心内容。而预算改革过程中，预算民主制度建设是关键。我国大学预算民主制度建设，必然要求建立健全民主理财和民主监督机制。结合X大学改革实践分析了大学预算民主制度建设面临的挑战，提出了建设要求和未来发展目标。
재교원량급재무관리체제개혁중，예산개혁시절입점화핵심내용。이예산개혁과정중，예산민주제도건설시관건。아국대학예산민주제도건설，필연요구건립건전민주리재화민주감독궤제。결합X대학개혁실천분석료대학예산민주제도건설면림적도전，제출료건설요구화미래발전목표。
Budget reform is the starting point and the core content of two-class financial management of university and college reform.During the budeget reform process, a democratic system of budget is essential.The construction of university budgets democratic system requires erecting and optimizing the democratic management of financial affairs and democratic supervision mechanism.Based on the practice of university reform, this paper discusses challenges and goals about the construction of a democratic system of university budgets.