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预算管理在高校的财务管理当中处于举足轻重的地位,高校财务状况的好坏往往取决于预算管理水平的高低。在我国高等教育改革进程步步推进的情况下,高校的独立经济主体地位正日渐明显。目前,高校的经费来源不再只是政府拨款的单一形式,而是呈现出多元化的态势。这对高校而言,一方面是一种机遇,为其未来的发展创造更多的机会;另一方面是一种挑战,对预算管理工作在高校中的开展提出了更为严苛的要求。
Budget management plays an important role in the financial management of colleges and universities. The financial status of colleges and universities often depends on the level of budget management. Under the step-by-step process of the reform of higher education in our country, the dominant position of independent economy in colleges and universities is becoming increasingly clear. At present, the funding sources for colleges and universities are no longer just a single form of government funding, but a diversified trend. This is an opportunity for universities and colleges to create more opportunities for their future development. On the other hand, it is a challenge that places tougher demands on the development of budget management in colleges and universities.