随着高校管理体制的改革,尤其是随着高校规模的扩大,学校建设资金需求量大,管理复杂化,给学校的收入和支出带了新的挑战,提高收支预算管理的绩效成为高校财务预算制度改革关注的重要内容。本文在回顾预算制度变迁的基础上,对我国高校预算制度存在的一些问题提出了解决建议。 With the reform of university management system, especially with the expansion of the scale of colleges and universities, the demand for funds for school construction is huge and the management is complicated, which brings new challenges to the school’s income and expenditure and improves the performance of budgetary and budgetary management. The important content of the reform of the budget system. On the basis of reviewing the changes of the budget system, this paper puts forward some solutions to some problems existing in the budget system of colleges and universities in our country.