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随着我国高等院校对教育体制改革的不断深化,预算管理作为财务管理体系的一个重要组成部分,越来越受到人们的关注。预算管理是采用价值形式对经济成本进行预算。为了突破地域、成本、制度的统一,于是财务预算管理系统引入了计算机网络技术。着改变了传统意义上的时空观念,人类社会也由此进入了网络经济时代,企事业单位、学校、医院等各个领域信息的传输和处理都必须依赖于计算机网络。尤其是实时性,高效性等特性在实际财务管理工作日益彰显。为了适应社会财务管理的大趋势,财务管理必须现代化和网络信息化。
With the continuous deepening of the education system reform in our country, the budget management, as an important part of the financial management system, has attracted more and more attention. Budget management is the use of value to budget the cost of the economy. In order to break through the geographical, cost, system of unity, so the financial budget management system has introduced computer network technology. With the change of the traditional concept of time and space, human society has also entered the era of network economy. The transmission and processing of information in various fields such as enterprises, institutions, schools and hospitals must rely on the computer network. In particular, real-time, high efficiency and other characteristics of the actual financial management has become increasingly evident. In order to meet the general trend of social financial management, financial management must be modernized and networked.