面向财务信息化建设的高校预算管理体系研究

Study on University Budget Management System Facing Financial Information Construction

随着国家对高校经费投入的不断加大,经费管理要求的不断提高,各高校需转变财务管理模式,不断优化资源配置、提高资金使用效益。本文从高校预算管理现状及问题出发,概述了财务信息化建设的内涵及发展目标,提出高校应加速推进财务信息化建设,全面创新高校预算管理体系,提高财务管理水平,为高校向内涵式发展提供有力的资金保障和决策支持。

Along with the increasing of university education funding, and the improving of funding man- agement requirements, universities need to change the financial management mode, and constantly opti- mize the allocation of resources and improve the capital efficiency. Firstly this article describes the budget management current situation and problems. Secondly it introducese the financial information construction connotation and development objective, and recommends the universities to accelerate the financial information construction. Finally the university should innovate the budget management system from all nancial aspects and continuously improve the level of financial management so as to provide a strong fi- security and decision support for university connotative development.