在高校财务管理中,预算管理体系是提高办学资源配置合理性、提高资金使用效益的重要措施。但是我国高校受传统计划体制影响根深蒂固,其在预算管理方面还存在诸多问题,比如流程不顺畅、资金管理制度有待完善、缺乏有效的监督管理等,只有针对这些问题不断改进,才能将预算管理的重要作用充分发挥出来,提高资金的使用效率。文章就针对该问题进行探讨。 In the financial management of colleges and universities, the budget management system is an important measure to improve the rationality of running school resources and improve the efficiency of capital use. However, under the influence of the traditional planning system in our country, there are still many problems in the budget management. For example, the process is not smooth, the capital management system needs to be improved, the lack of effective supervision and management, etc. Only when these problems are continuously improved can budget management The important role of giving full play to improve the efficiency of the use of funds. The article addresses this issue.