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随着教育体制改革的深入和办学规模的扩大,高校财务预算管理缺乏经营管理理念,预算管理流于形式,预算编制方法缺乏科学性,编制内容缺乏完整性,预算申报缺乏严肃性,预算执行缺乏权威性等问题日益突出,管理的难度越来越大。高校应结合自身实际情况科学合理地编制财务预算,健全预算管理制度,切实增强财务预算管理的职能和作用。
With the deepening of educational system reform and the expansion of the scale of running a school, the financial budget management in colleges and universities lacks the concept of management and operation, the budget management is in the form, the lack of scientific method of budget preparation, the lack of completeness in the preparation of the report, the lack of seriousness in the declaration of the budget and the lack of budget execution Increasingly prominent issues such as authority and management are more and more difficult. Colleges and universities should, in combination with their actual conditions, make scientific and reasonable financial budgets, improve the budget management system, and earnestly enhance the functions and functions of financial budget management.