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新预算法的颁布与实施,不仅对深化财政预算管理改革有重要意义,而且对规范政府收支行为、提升政府治理能力也将产生重大影响。高校部门预算作为公共财政预算重要组成部分,必然对高校财务预算管理产生重要而深远影响。本分析了新预算法下高校财务预算管理存在的问题,并在新预算法要求下,就如何加强高校预算管理提出相关建议。
The promulgation and implementation of the new budget law will not only be of great significance to deepening the reform of budget management, but will also have a significant impact on regulating government revenue and expenditure and enhancing government governance. As an important part of public finance budget, the departmental departmental budget inevitably exerts an important and far-reaching influence on the financial budget management in colleges and universities. This paper analyzes the existing problems of the university’s financial budget management under the new budget law and puts forward some suggestions on how to strengthen the budget management of the universities under the requirement of the new budget law.