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预算管理是高校财务管理工作的核心,随着新的《高等学校财务制度》和《高等学校会计制度》的出台和部门预算改革的不断深入,涉及到高校财务管理的生均定额拨款、国库集中支付、部门预算及决算等各方面,高校面临的内部和外部环境发生了很大变化,对高等学校的预算管理产生了比较大的影响。一方面,高校的财务预算水平和预算执行的约束性得到一定的提高;另一方面,在推进高校部门预算改革前进的同时也暴露出一些问题。
Budget management is the core of financial management in colleges and universities. With the promulgation of the new “college financial system” and “higher school accounting system” and the continuous deepening of departmental budget reform, it involves the student average quota appropriation of financial management in colleges and universities, Payment, departmental budgets and final accounts, colleges and universities have undergone great changes in the internal and external environment, which have had a big impact on the budget management of higher education institutions. On the one hand, the financial budget of universities and the binding of budget implementation have been improved to a certain extent; on the other hand, some problems have been exposed while advancing the budget reform in higher education institutions.