高校预算管理若干问题的思考

On Several Problems of University Budget Management

当前高校预算管理还存在认识不足、单位预算与部门预算脱节及预算执行严肃性不强等问题,这些问题的存在影响了高校预算管理应发挥的作用。因此,高校预算管理应树立各部门及领导的预算意识,以学校战略规划为指导,改进预算程序和预算编制方法,加大预算的执行力度,并处理好财务预算的几种关系。

There are several anxious problems in university budget management, including lack of consciousness, budget separation between the institution and its department, and so on, which effect the university budget management. The consciousness of university budget management should be established, and budget management should be leaded by strategy, and budget program and methods also should be improved , executions of budget should be strengthened , moreover, university budget should properly deal with some basic relations on financial budget under the guidance of development strategy of the university.