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高校资金顺利运行是高校教学科研活动正常运行的有力保障,然而,现在高校中大部分财务管理缺乏科学体系,预算成为高校管理的瓶颈,其也在很大程度上影响了高校整体的运行。本文立足于高等教育发展新常态的大背景,按照文件《关于推进中央部门中期财政规划管理的意见》(财预[2015]43号)中关于中期财政规划的要求,通过对高校财务预算管理的认真分析,力求在项目支出预算管理、预算绩效评价体系方面提出自己的思路,进而提高高校经费使用效益。高校应当高度重视财务管理,吸收借鉴政府财政预算编制体系,建立符合高校实际情况的预算编制体系,为财务管理提供科学的保障。
However, nowadays, most financial management in colleges and universities lack a scientific system, and the budget has become the bottleneck of university management, which also largely affects the overall operation of colleges and universities. Based on the background of the new normalcy of higher education development, according to the requirements of the document “Opinions on Promoting the Management of Mid-term Financial Planning and Management in the Central Government” (Cai-yu [2015] No. 43) concerning the mid-term financial planning, Careful analysis, and strive to project expenditure budget management, budget performance evaluation system put forward their own ideas, thereby enhancing the efficiency of the use of funds in colleges and universities. Colleges and universities should attach great importance to financial management, absorb and draw lessons from the government budgeting system, establish a budgeting system in line with the actual conditions of colleges and universities, and provide scientific guarantee for financial management.