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本文在考虑高校信息公开化背景的基础上,对高校财务预算在编制、执行、结果各环节存在的问题进行分析,明确高校财务预算改革的必要性和紧迫性,从而完善财务预算编制制度、加强预算执行力及健全绩效考评激励机制三个方面提出整改措施,采取事前、事中、事后全过程全员控制的手段,构建“三位一体”全面预算管理体系,对高校根据信息公开的要求进行针对性地预算管理改革提出相关建议。
On the basis of considering the background of university information disclosure, this article analyzes the existing problems in the compilation, execution and results of college financial budgets, clarifies the necessity and urgency of financial budget reform in colleges and universities so as to improve the financial budgeting system and strengthen Budget execution and improve the performance appraisal incentive mechanism three aspects of rectification measures taken before, during, and after the whole process of full control means to build “Trinity ” overall budget management system for colleges and universities in accordance with the requirements of information disclosure Targeted budget management reform put forward relevant proposals.