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随着市场经济竞争的加剧与高校体制的改革,高校的资金投入与使用也越来越大,经营方式也由过去的单一化逐步向多元化转变,所以高校的预算管理至关重要。因为它不仅关系到高校资金投入以及使用的效率,同时还关系到高校各项活动的开展与进行,因此关注高校预算的运行全过程,发现在此过程中的不足并加以分析改正具有十分重要的现实意义。
With the aggravation of the market economy competition and the reform of the university system, the funds invested and used by colleges and universities are also getting bigger and bigger, and the mode of operation has also been changed from diversification to diversification in the past. Therefore, the budget management in colleges and universities is of great importance. Because it is not only related to the university’s capital investment and the efficiency of use, but also related to the development and implementation of various activities in colleges and universities. Therefore, it is very important to pay attention to the whole process of the operation of the university budget, to find the deficiencies in the process and to analyze and correct it Realistic meaning.