CAJ | 학술논문

预算管理作为内部控制活动的重要环节，其目标、原则在高校内部控制和企业内部控制中体现出一定的相似性。但由于高校和企业根本性质的不同，预算管理的具体环节如生效程序、透明度、自主程度和考核方式等，在高校内部控制和企业内部控制中又体现出较大的区别。相较于高校预算管理，企业预算管理发展比较完善，但两者都存在一定的缺陷，仍需通过改善编制方法、防止预算松弛和加强监督等措施不断加以完善。
예산관리작위내부공제활동적중요배절，기목표、원칙재고교내부공제화기업내부공제중체현출일정적상사성。단유우고교화기업근본성질적불동，예산관리적구체배절여생효정서、투명도、자주정도화고핵방식등，재고교내부공제화기업내부공제중우체현출교대적구별。상교우고교예산관리，기업예산관리발전비교완선，단량자도존재일정적결함，잉수통과개선편제방법、방지예산송이화가강감독등조시불단가이완선。
Budget management is a typical stage in internal control activities, and its goals and principles show similarly in univer- sities and enterprises. But the specific processes of budget management such as how to come into force, transparency and degree of autonomy express differently in universities and enterprises, since the fundamental nature of the two are to- tally discrepant. Compared to the budget management in universities, it has developed more smoothly in enterprises. As there are still drawbacks in the above two subjects, some measures, including optimizing formation methods and strengthening supervisions, need to be taken to improve this situation.