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目前高校校内预算工作普遍存在方法不规范,编制工作耗时长、工作量大,预算工作进展缓慢,下达时间较晚的现状。同时,预算决策机制不完善,重分配轻管理现象较为普遍。预算编制时,学校经费总量有限,各部门需求较大,难以满足,出现资源紧张的现象。高校应该建立健全预算工作机制,加大预算编制工作宣传,改进预算编制方法,提高预算编制的准确度,提高财务管理水平。
At present, there are many problems in the university budgetary work, such as the irregular methods, the long preparation work, the heavy workload, the slow progress of the budget work and the late release of the status quo. At the same time, the budget decision-making mechanism is not perfect, and redistribution of light management is more prevalent. Budget preparation, the total amount of school funding is limited, the department needs a larger, difficult to meet, there is the phenomenon of resource constraints. Colleges and universities should establish and improve the working mechanism of the budget, increase the publicity of budget preparation work, improve the method of compiling budgets, improve the accuracy of budget preparation and improve the financial management level.