一、高校综合预算管理机制概念的界定在综合已有研究的基础上,我们将高校综合预算管理机制界定为:以增强高校市场竞争力,实现高校持续发展为目标导向,以强化高校办学成本核算,提高社会与经济效益为衡量标准,以优化各项预算业绩考核为核心,综合多种预算编制方法,逐步将高校所有收支列为预算范畴,实现全面预算,并由预算决策、预算编制、预算执行、预算监督和预算评价等多个 First, the definition of the concept of comprehensive university budget management mechanism On the basis of the comprehensive existing research, we define the comprehensive university budget management mechanism as: to enhance the market competitiveness of colleges and universities, to achieve sustained development of colleges and universities as a goal-oriented to strengthen the cost of running a university , Improve social and economic benefits as a measure to optimize the budget performance assessment as the core, a variety of budget preparation methods, and gradually all the revenue and expenditure of colleges and universities as a budget category, to achieve a comprehensive budget by the budget decision-making, budget preparation, Budget execution, budget supervision and budget evaluation