近些年来随着高校体制改革的不断深化,高校财务管理也有了更高的要求,做为高校管理的核心预算也广泛地被人们所关注。笔者通过多年的实务工作经验与肤浅的社会调查发现了高校预算管理存在着一些共性问题,本文对这些共性的问题加以分析,并提出一些解决的对策与建议。 In recent years, with the continuous deepening of institutional reform in colleges and universities, the financial management of colleges and universities has also had higher requirements. As the core budget of university management, it has also been widely concerned by people. Through years of practical experience and superficial social surveys, the author finds that there are some common problems in the budget management of colleges and universities. This article analyzes the common problems and puts forward some solutions and suggestions.