近年来,随着我国高校办学规模的不断扩大,国家教育经费拨款与高校发展所需资金之间出现了矛盾。各高校必须积极探索、与时俱进、拓宽思路、努力挖掘自身的资金潜力,加强对高校资金的精细化管理,全面提高高校资金使用效率。本文将就我国高校预算精细化管理中的制约因素进行分析,并找出提高高校预算管理精细化的有效措施。 In recent years, with the continuous expansion of the scale of running a university in our country, there is a contradiction between the funding for state education and the funds needed for the development of colleges and universities. All colleges and universities must actively explore, advance with the times, broaden their thinking, strive to tap their own fund potential, strengthen the fine management of university funds, and improve the efficiency of capital utilization in universities. This article will analyze the restrictive factors in the fine management of the university budget in our country and find out the effective measures to improve the fine management of the university budget.