高校教育事业在我国发展局势一片大好,内部财务管理指导价值地位日渐提升,尽管财政拨款和办学筹资渠道多元,但是涉及预算编制不够科学、预算方案执行力度过低、预算监督考核机制缺陷等漏洞始终难以根除;再就是财务分析过于薄弱,领导腐败现象广泛分布,高校教育资金利用效率被长期遏制,银行债务风险问题急剧交织。面对上述隐患,笔者决定结合个人丰富实践经验制定高校科学化预算编制方案,力求令高校财务分析技能得以有机强化,愿意在今后自觉更新各类经费管制条例,令高校资产管理体制尤其是贷款管理实效性获得全面新生机遇。 Although the development of higher education in our country is excellent, the value orientation of internal financial management is increasing. Although there are many channels for financial allocation and running schools, there are still lots of loopholes, such as lack of science in budget formulation, low implementation of budget scheme and deficiencies in budget supervision and evaluation mechanism Difficult to eradicate; then the financial analysis is too weak, leading to the widespread distribution of corruption, the efficiency of the use of funds in higher education has been contained for a long time, the bank debt risk problems are intertwined. Faced with the above hidden dangers, the author decided to formulate a scientific budgeting plan for colleges and universities with personal rich practical experience so as to make the financial analysis skills of colleges and universities be organically strengthened. She is willing to consciously update all kinds of regulations on financial control in the future so as to make the university’s asset management system, especially loan management Effectiveness of the full access to new opportunities.