本文分析了公务卡结算机制下现行高校财务预算管理存在的弊端,研发了资金使用审批系统,使高校财务管理部门不仅仅局限于内部局域网的账务处理系统,建立起了面向校内各级领导和教职工服务的预算管理控制、资金使用与审批的网上办公的信息共享平台,促进了高校财务信息化的建设,提高了财务监督管理水平。 This paper analyzes the drawbacks of current financial budget management under the mechanism of corporate card settlement and researches and develops the system of examination and approval of funds so that the financial management department of colleges and universities not only confines itself to the accounting system of internal LANs Staff services budget management control, funding and approval of online office information sharing platform to promote the construction of university financial information, improve the level of financial supervision and management.