根据《高等学校财务制度》的要求,高校不再区分资金的来源和性质,而是将其所有的收入和支出纳入了预算管理的范围内,这样预算管理逐渐成为学校的财务核心工作之一,在高校的运作中有着重要的作用。随着国家高等教育改革的不断深入,高校也实现了跨越式发展,教学设施和师资力量得到了很大的改善,但是在这种发展中学校面临的资金压力和财务风险不断加大,体现为资金需求量逐年加大、收支渠道增加、经费 According to the requirements of the “Financial System of Colleges and Universities”, instead of distinguishing the source and nature of funds, colleges and universities incorporate all their revenues and expenditures into the scope of budget management. As a result, budget management has gradually become one of the school’s core financial tasks. In the operation of colleges and universities have an important role. With the continuous deepening of the national higher education reform, colleges and universities have also achieved leapfrog development. Teaching facilities and faculty have been greatly improved. However, financial pressures and financial risks faced by such developing schools continue to increase, reflecting the capital The demand increases year by year, revenue and expenditure channels increase, funding