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高校的财务管理是一个庞大的工程,如今在社会主义市场经济迅速发展的背景下,各大高校已经摆脱原来主要依靠财政拨款而运作的模式,逐步转向依靠多元化高校发展资金融资的方式。越来越多的高校开始和企业相互联合,通过借贷。扩招或者合并等方式筹措资金,导致后期高校还款压力大,影响学校事务的正常展开和教育水平的提高。因此有效的财务管理已经成为高校运营发展的重要环节。尤其高校的财务预算管理更是高校财务管理的核心。高校财务预算管理直接决定着资金的筹集和运用,良好的财务预算管理不仅可以促进高校的可持续发展,同时还有利于推动高等教育体制的改革。但是在高校财务需求逐渐提升的背景下,高校的财务预算管理出现许多发展中的问题,影响着高校财务管理水平的提高。尤其是新的《预算法》的推行,对高校财务预算有了新的的要求。本文首先通过对高校的财务预算管理的概述,分析新预算法实施对高校财务预算管理的要求和意义。并深入探讨高校财务预算管理中存在的问题和应对策略。
Nowadays, under the background of the rapid development of the socialist market economy, colleges and universities have got rid of the original mode of relying mainly on financial appropriation and gradually turned to relying on the ways of diversified colleges and universities to develop capital financing. More and more colleges and universities are starting to work together with businesses through loans. Expansion of enrollment or mergers and other ways to raise funds, leading to the late repayment pressure on colleges and universities, affecting the normal development of school affairs and education levels. Therefore, effective financial management has become an important part of the operation and development of colleges and universities. In particular, college financial budget management is the core of university financial management. The financial budget management in colleges and universities directly determines the fund-raising and application. Good financial budget management can not only promote the sustainable development of colleges and universities, but also promote the reform of higher education system. However, under the background of gradual improvement of financial demand in colleges and universities, there are many developing problems in the financial budget management of colleges and universities, which affects the improvement of financial management in colleges and universities. In particular, the implementation of the new “Budget Law” has set new demands on the financial budgets of higher education institutions. This article first through the university’s financial budget management overview, analyzes the implementation of the new budget law on college financial budget management requirements and significance. And in-depth discussion of the problems and countermeasures in the financial budget management of colleges and universities.