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预算管理是高校财务管理核心之一,是合理有效运用教育资金的关键环节,更是影响教育事业发展和科教兴国战略的重要因素。高校发展逐步面向市场,旧预算观念的弊端日益凸显,新《高等学校财务制度》及《高等学校会计制度》等新制度实施对高校预算管理提出了新要求。文章结合高校预算管理实情,深入分析新形势下高校预算管理面临的挑战并提出优化高校预算管理具体措施。
Budget management is one of the core financial management in colleges and universities. It is also a key link in the rational and effective use of education funds. It is also an important factor that affects the development of education and the strategy of rejuvenating China through science and education. The disadvantages of the old budget concepts have become increasingly prominent. The implementation of new systems such as the new “financial system of institutions of higher learning” and “the accounting system of institutions of higher learning” put forward new requirements on the budget management of colleges and universities. Based on the actual situation of budget management in colleges and universities, the article analyzes in depth the challenges facing the budget management in colleges and universities and puts forward some measures to optimize the budget management in colleges and universities.