高校财务预算精细化管理研究

Research on the Fine Management of Financial Budget in Colleges and Universities

高校是我国人才培养的基地,高校改革是我国经济发展新常态下突出内涵式发展的重要组成部分。财务预算是高校管理的基础,也是提升管理水平的关键,大力发展财务预算精细化管理是我国教育改革的重点,也是倒逼高等教育提升水平的重要措施。当前,受长期以来高校预算水平薄弱和人才缺失的现状影响,高校财务预算管理较为粗放,或者形同虚设,缺少改进与提升,制约着高校管理水平的提升,因此,高校财务预算精细化管理势在必行。本文在全面分析高校财务预算精细化管理必要性的基础上,阐述了高校财务预算精细化管理存在的主要问题,进而提出了加强高校财务预算精细化管理的改进措施。

Colleges and universities are the base of talent cultivation in our country. The reform of colleges and universities is an important part of the development of the connotative development under the new norm of China's economic development. The financial budget is the foundation of the management of colleges and universities, and it is also the key to enhance the management level.It is an important measure to improve the level of higher education. At present, the university financial budget management is more and more extensive, or in the form of the lack of improvement and promotion, which restricts the improvement of the management level of colleges and universities. Therefore, the fine management of financial budget in colleges and universities is inevitable. Row. On the basis of comprehensively analyzing the necessity of fine management of financial budget in colleges and universities, this paper expounds the main problems in the fine management of financial budget in colleges and universities, and puts forward the improvement measures to strengthen the fine management of financial budget in colleges and universities.