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当前我国高职院校教育体制和教育管理措施都在不断的变革和更新,为了求得与新时期教育发展相适应的管理措施,必须将全面预算管理体系应用到高职院校的财务管理中。文章围绕高职院校财务管理体系应用全面预算管理的意义展开,分析全面预算管理基本理论和现行的全面预算管理体系,探索如何在高职院校财务管理体系中构建落实全面预算管理的应用,以促进我国高职院校财务管理体系的科学化发展。
At present, the educational system and education management measures of our higher vocational colleges are constantly changing and updating. In order to obtain the management measures that suit with the educational development in the new era, the comprehensive budget management system must be applied to the financial management of higher vocational colleges . This article focuses on the significance of the application of the overall budget management in the financial management system of higher vocational colleges, analyzes the basic theory of the overall budget management and the current overall budget management system, and explores how to establish and implement the application of the overall budget management in the financial management system of the higher vocational colleges, So as to promote the scientific development of the financial management system in our higher vocational colleges.