构建高等学校财务预算管理体系研究

A Study on Scaffolding a Management System of Financial Budget at Universities and Colleges

“凡事预则立,不预则废,”预算管理是高校财务管理的重要内容。建立科学合理的预算管理模式,可以提高高等学校的预算管理水平,同时将预算与学校的长期发展相结合,尽可能使学校的有限资源得到整体化、最优化的配置,促进高等教育事业的发展。

Budget management is a very important part of financial management at universities and colleges. Quality of Budget management at universities and colleges can be improved by establishing scientific and reasonable pattern of budget management. At the same time, budget should go with the long-term development of schools, optimizing the limited resources at schools, so as to promote the development of higher educational cause.