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预算管理是现今阶段高校内部普遍使用的一种管理形式,它相对于计划管理更具体、细化。因而高校预算管理的建设问题就成为了人们所关注的焦点问题。虽然通过不断地完善和改进,但仍然存在着各种各样的问题。文章关注高校预算管理建设所存在的问题,结合行政单位预算管理的特点和问题分析了高校预算管理的缺陷,并针对这些缺陷探讨了对策,提出要构建一套与完整体系制度相适应的新理念,以便适应经济发展的新形势。
Budget management is a commonly used form of management in colleges and universities at present stage. It is more specific and detailed than plan management. Therefore, the construction of budget management in colleges and universities has become the focus of attention. Although through continuous improvement and improvement, but there are still a variety of problems. The article pays attention to the existing problems in the construction of the budget management in colleges and universities, analyzes the defects of the budget management in colleges and universities with the characteristics and problems of the budget management of the administrative units, and discusses the countermeasures against these defects. It proposes to construct a set of new concepts that are compatible with the system of complete systems In order to adapt to the new situation of economic development.