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进入新世纪后,国内高职教育获得蓬勃发展,社会上出现的高职院校越来越多,其财务管理引起了社会的广泛关注。高职院校提高财务管理能力的基础是预算管理,这也是保障高职院校各项财务活动有效开展、科学运行的关键点,预算管理体系的科学合理不仅可以让高职院校利用资金的效率有效的提升,还能够有效的降低高职院校财务各项活动的损失和风险性,由此可以看出,优化高职院校预算管理具有较强的现实意义。笔者在本文中首先分析了国内高职院校预算管理的特征,然后研究了其预算管理的重要性,接着分析了高职院校预算管理中存在的问题,最后有针对性的提出了优化措施,以期进一步提升国内高职院校预算管理能力的提升,为高职院校的发展奠定良好资金预算基础。
After entering the new century, the domestic higher vocational education has been booming. More and more higher vocational colleges appear in the society. Its financial management has aroused widespread concern in the society. Higher vocational colleges to improve financial management capacity is based on budget management, which is to protect the financial institutions of higher learning to carry out the effective operation of the scientific operation of the key points, scientific and rational budget management system can not only make higher vocational colleges to use the funds Efficient and effective promotion, but also can effectively reduce the loss and risk of the financial activities of higher vocational colleges, we can see that the optimization of budget management in higher vocational colleges has a strong practical significance. In this paper, the author first analyzes the characteristics of budget management in domestic vocational colleges, then studies the importance of budget management, and then analyzes the problems existing in the budget management of higher vocational colleges. Finally, it puts forward the optimization measures , With a view to further enhance the ability of budget management in higher vocational colleges in China and lay a good fund budget foundation for the development of higher vocational colleges.