新形势下高校预算管理的困境及对策研究

On the Dilemma of Budget Management in Colleges and Solutions

当前我国经济承受下行压力,财政收入增长放缓,高等教育发展面临较大资金保障缺口。高校如何在落实财政“过紧日子”要求的同时确保自身战略规划的稳步实现,将成为未来相当长一段时期内高校预算管理研究的新课题。本文概述了新形势下我国社会经济发展的特点,分析了当前高校预算管理的现状及困境,有针对性地提出优化对策,目的在于推动高校构建和完善同自身发展水平相适应的预算管理体系,凝心聚力实现高质量发展。

With China’s economy under downward pressure and the growth of fiscal revenue slowing down, higher education is faced with a serious shortage of fund. How to ensure the realization of their strategic plan with a tight budget is a new topic for research in budget management in colleges. This paper summarizes the characteristics of China’s social and economic development under the new situation, analyzes the current situation and difficulties of budget management in colleges and universities, and puts forward targeted optimization measures, aiming to build and improve the budget management system and achieve high-quality development.