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高校的全面预算管理指决策的具体化、货币化,它是以货币单位来计量决策的过程。实行全面预算管理,可以有效的整合财务资源,提高资金的利用效率;实行全面预算管理,是促进高校财务管理水平更上台阶的根本保障。
Overall budget management in colleges and universities refers to the concrete and monetization of decision-making. It is a process of measuring and making decisions in monetary units. The implementation of a comprehensive budget management can effectively integrate financial resources and improve the efficiency of capital utilization. The implementation of overall budget management is the fundamental guarantee for promoting the higher level of financial management in colleges and universities.