新《预算法》的实施,对高校财务预算管理工作提出了更高的要求。然而,目前我国大多数高校预算管理工作还不完善,亟待进一步完善和提高。本文从当前我国高校预算管理的财务实践情况出发,分析其主要问题与不足,并提出了一些优化对策和改进建议。 The implementation of the new “Budget Law” puts forward higher requirements on the management of university financial budgets. However, at present, the budget management of most colleges and universities in our country is still not perfect, which needs to be further improved and improved. Based on the current situation of financial management of university budget management in our country, this paper analyzes the main problems and shortcomings, and puts forward some countermeasures and suggestions for improvement.