根据编制部门预算的要求和特点,重塑高校的预算管理模式,是高校财务工作的当务之急。建立新的预算管理体制,健全经济责任制。部门预算突出的创新,是将“基本支出预算”与“项目支出预算”并立。项目支出预算主要体现学校发展建设对资金的需求,它与学校的整体规划和中远期目标密不可分。这就要求学校在制定项目预算时,要能 According to the requirements and characteristics of the department budget, reshaping the university’s budget management mode is the most urgent task of the university’s financial work. Establish a new budget management system and improve the economic responsibility system. Outstanding departmental budget innovation, is the “basic expenditure budget ” and “project expenditure budget ” side by side. The project expenditure budget mainly reflects the demand for funds for the development and construction of schools. It is closely linked with the overall planning of the school and the long-term goals of the project. This requires schools in the development of the project budget, we can