随着高校规模不断扩大和财务信息化水平的日益提高,高校在预算管理方面亟需借鉴先进的经验来构建适合我国高校预算的管理体系。本文旨在通过对KPI考核与全面预算的分析,结合现如今高校预算管理体系所存在的不足,找到两者的平衡点,从而构建新形势下高校预算管理体系的新模式,以期对高校预算管理提供参考。 With the continuous expansion of the university scale and the increasing level of financial informationization, colleges and universities urgently need to draw on advanced experience in budget management to construct a management system that is suitable for the budget of colleges and universities in our country. This article aims to find out the balance between the two through the analysis of KPI examination and overall budget and the existing problems in the current university budget management system so as to build a new model of university budget management system under the new situation, for reference.