做好高校二级财务预算管理改革,对于优化配置教育资源、提升教学质量、提高办学效益和办学水平非常有益。我国有些高校已经尝试或正在实施把部分财务权力下放到学院的二级预算管理模式,但总体而言,既有的改革模式存在层次不高、范围不广、机制不全等问题。因此,要实现高校二级财务预算管理改革 Doing a good job in the reform of secondary financial budgets management in colleges and universities is very beneficial for optimizing the allocation of educational resources, improving the quality of teaching, and improving the efficiency of running a school and running a school. Some colleges and universities in our country have tried or are implementing the secondary budget management mode that delegates part of their financial power to the college. However, overall, the existing reform models have problems such as low level, limited scope and incomplete mechanism. Therefore, to achieve the reform of the secondary financial budget management