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预算管理是高校财务管理的重要内容,关系到高校经济工作和事业发展的全局。目前,我国高校预算在体制、管理、技术、制度等层面上还存在着很多缺憾,可以学习和借鉴国外高校成功经验,根据高校的特点,进行深度的改革,加快预算管理转型,健全预算编制体系,完善预算执行机制,强化绩效考核评价,提高资金使用效益,促进高校特色发展、自主发展。
Budget management is an important part of university financial management, which is related to the overall situation of economic work and career development in colleges and universities. At present, there are still many shortcomings in the system budget, management, technology and system in China’s higher education. We can study and learn from the successful experience of foreign universities and colleges, carry out in-depth reforms according to the characteristics of colleges and universities, speed up the transformation of budget management and improve the budget preparation system , Improve the budget implementation mechanism, strengthen the performance appraisal and evaluation, improve the efficiency of capital use, and promote the characteristic development and independent development of colleges and universities.