高职院校预算能力建设是学校内部管理的基本方面,治理即预算。在编制预算的过程中,要把人员预算放在更加突出的位置,和收入预算一起作为预算编制的基本起点,这也是能够实现全员预算的基本环节。同时,高职院校预算和外部制度的不协调也只能通过预算编制的细化加以解决。 The construction of budgetary ability in higher vocational colleges is the basic aspect of the internal management of schools and the governance is the budget. In the preparation of the budget, we must put the personnel budget in a more prominent position, together with the income budget as the basic starting point for budget preparation. This is also the basic link enabling the full budget. At the same time, the inconsistency between budget and external system of higher vocational colleges can only be solved through the refinement of budget preparation.