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随着我国高等教育的普及,学校的招生规模和办学规模逐年增加,进一步加剧了高校经费的短缺,并且还存在着资金使用效率不高的问题。作为学校财务管理的核心,预算管理本应在提高学校资金的使用效率上发挥更大的作用,但传统的预算管理过于陈旧,无法适应学校财务管理的需要,阻碍着学校的进一步发展。本文首先分析了高校预算管理改革创新的措施,并对新的预算管理模式的建立进行了论述,希望对相关课题的研究有所帮助。
With the popularization of higher education in our country, the enrollment scale and the scale of running schools have been increasing year by year, further exacerbating the shortage of funds for colleges and universities, and there is also the problem of inefficient use of funds. As the core of school financial management, budget management should play a greater role in improving the efficiency of school funding. However, the traditional budget management is too old and can not meet the needs of school financial management, hinder the further development of the school. This paper first analyzes the measures of reforming and innovating the budget management in colleges and universities, and discusses the establishment of a new budget management mode, hoping to be helpful for the research of related topics.