新时代高校预算管理优化路径探析

On the Optimization of Budget Management in Universities

在理论上,预算管理在高校治理中具有举足轻重的作用,而一系列规范性文件则为其提升预算管理水平奠定了必要制度基础。在实际上,在其预算管理过程中,高校不同环节和部门间存在的问题客观上阻碍了管理水平的提升和预算目标的实现。欲真正推动高校预算管理日臻完善需要围绕促进注重部校协调、尊重预算权威、加强预算评估和完善系统建设等方面来逐步实现。

In theory, budget management plays a pivotal role in university management, and a series of standardized documents have laid necessary institutional foundations for the improvement budget management. However, in the process of budget management, problems existing in different management stages and departments hinder the improvement of management and the realization of budget goals. In order to promote the budget management in universities, it is necessary to promote each relevant department’s coordination, respect budget authority, strengthen budget evaluation, and improve system construction.