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随着高校扩招和新校区建设的外延扩张,普遍存在资金压力较大等问题,要求高校财务管理理念与时俱进,财务工作不能只局限于记账、算账、报账等传统内容,要从过去粗放的经验管理逐步走向精细化的科学管理,财务工作要以“预算编制”为龙头,以“预算控制”和“绩效评价”为两翼,强化财务管理工作,建立预算编制、预算执行、预算控制、绩效评价为整体的全面预算管理体系。
With the expansion of college enrollment and construction of new campuses, widespread financial pressure and other issues generally require the concept of university financial management with the times, financial work can not be confined to accounting, accounting, reporting and other traditional content, from the past Extensive management of experience has gradually moved toward refined scientific management. Financial work should take “budgeting” as the lead, “budget control” and “performance evaluation” as the two wings, and strengthen financial management to establish a budgeting system , Budget execution, budget control and performance evaluation as a whole overall budget management system.