会计作为各个高校极其重要的教学科目之一,不断提高各高校会计制度视角下的预算管理已成为目前各高校面临的主要问题之一。众所周知的是,在高校会计教学的过程中,预算管理是不可或缺的一部分,只有不断提高对于预算管理的效率,才能更好地提高我国各高校会计教学质量水平,因此,各高校的领导人员必须要首先准确了解并且认识到高校会计制度视角下的预算管理的重要程度,进而不断提高对于预算管理的资金投入力度。本文就目前我国各高校会计制度视角下的预算管理存在的问题以及相对应的解决对策做了简要的分析和探讨,希望对提高我国各高校会计制度视角下的预算管理效率具有一定的促进作用。 As one of the most important teaching subjects in colleges and universities, accounting has become one of the main problems that colleges and universities face nowadays. It is well known that budget management is an indispensable part of the process of accounting teaching in colleges and universities. Only by constantly improving the efficiency of budget management can we improve the quality of accounting teaching in colleges and universities in our country. Therefore, We must first accurately understand and recognize the importance of budget management from the perspective of the university accounting system, and then continuously improve the capital investment for the budget management. This article briefly analyzes and discusses the existing problems of budget management and corresponding countermeasures from the perspective of the accounting system of colleges and universities in our country and hopes to promote the efficiency of budget management under the perspective of accounting system in colleges and universities in our country.