高等学校预算贯穿于高校财务管理的全过程,是高等学校财务管理的一个重要组成部分,是确保完成教学、科研等各项业务口标实现的重要手段。随着我国高等学校办学规模的不断扩大和多渠道筹措教育经费新机制的形成,高等学校预算经费逐年增加。如何加强财务预算管理提高资源使用效益,促进高校健康发展日益受到重视。 The budget of colleges and universities runs through the whole process of financial management in colleges and universities and is an important part of the financial management of colleges and universities. It is an important means to ensure the completion of the teaching and scientific research and other duties. With the continuous expansion of the running of higher education in our country and the formation of a new mechanism to raise funds for education through multiple channels, the budgetary funds for higher education have been increasing year by year. How to Strengthen Financial Budget Management to Improve the Efficiency of Resource Utilization and to Promote the Healthy Development of Colleges and Universities Is Paying More and More Attention.