目前随着我国高校教育体制改革的不断深化,高校办学规模不断扩大,资金流量迅速增加。因此,如何创新管理理念,构建科学合理有效的财务预算管理体系,实现“一要吃饭,二要发展,三要有所积累,四要增强调控能力”的管理目标,已成为高校积极探索的重要课题。 At present, with the continuous deepening of the reform of college education system in our country, the running scale of colleges and universities is constantly expanding and the capital flow rapidly increases. Therefore, the management goal of how to innovate the management concept, construct a scientific and reasonable financial budget management system, and realize “one must eat, two should develop, three must accumulate, and four should enhance the regulation and control ability” has become an active exploration of colleges and universities An important issue.