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我国教育事业正在持续飞速的向前发展,高等教育也呈现出大踏步向前迈进的趋势。随着数量越来越多和规模越来越大的高校的出现,高校的资金来源也呈现出多样化的趋势,高校原先主要资金来源于国家拨款,现在转变为以拨款为主,多种融资途径并存的教育经费来源模式。越来越庞大的高校资金来源,以及收入的不断增长,对高校财务管理提出了新的要求。财务预算管理是高校管理中的重要环节,高校经费的使用和高校的发展都受它直接影响。但现有大多数高校的财务预算管理水平还比较低,虽然在实践中取得了一定的成果,但对高校可持续健康发展起到的推进作用还不十分明显。本文从财务预算管理的意义入手,找出高校财务预算管理中存在的问题,并提出相应的解决方法进行探讨,希望对广大高校财务工作者有所帮助。
The education in our country is continuing to develop at a rapid pace, and higher education also shows a tremendous step forward. With the emergence of more and more large-scale colleges and universities, the sources of funds of colleges and universities also show a diversified trend. The original major funds of colleges and universities came from the state appropriations, and now they are changed into allocations-based and multi-financing Approaches to coexistence of educational funding sources. Increasingly large sources of funds for colleges and universities, as well as the growing income, put forward new requirements for the financial management of colleges and universities. Financial budget management is an important link in the management of colleges and universities. The use of college funds and the development of colleges and universities are directly affected by it. However, most of the existing colleges and universities have a relatively low level of financial budget management. Although some achievements have been made in practice, the promotion of the sustainable and healthy development of colleges and universities is not yet obvious. This article starts with the significance of financial budget management, finds out the problems in the financial budget management of colleges and universities, and puts forward the corresponding solutions to explore, hoping to help the financial workers in colleges and universities.