目前国内高校存有预算同决算脱节的情况,预决算之间缺乏实际的衔接,部门决算难以考核预算编制、执行状况,难以揭露各院校财务核算及管理的突出问题;“一体化”的预算管理体系还没构建,预算同决算之间没有实现良好协同。为此,笔者提出了实施“一体化”的预算管理系统,从而加强部门预决算之间的良好衔接。 At present, there is a gap between budgets and final accounts in domestic colleges and universities. There is a lack of actual connection between the final accounts and it is difficult for departmental accounts to assess the preparation and implementation of budgets. Therefore, it is hard to reveal the prominent problems in the financial accounting and management of colleges and universities. The budget management system has not been constructed yet and no good synergy between budget and final accounts has been achieved. To this end, the author put forward a budget management system that implements “integration ” so as to strengthen the good connection between departmental budgetary budgets.