高等学校预算管理是财务管理的中心环节,预算管理水平的高低将直接影响到学校各项事业的顺利实施。2000年中央部门预算改革以来,通过预算改革,进一步加强了预算编制以及对各项预算资金的管理和监督,使得预算的严肃性进一步增强,预算分配办法更加合理,预算管理水平显著提高。 The budget management of colleges and universities is the central part of financial management. The level of budget management will directly affect the smooth implementation of all kinds of undertakings in schools. Since the reform of the budget of the central government in 2000, the budget reform has been further strengthened and the budget management has been further strengthened. As a result, the seriousness of the budget has been further enhanced, the budget allocation method has been made more reasonable and the budget management level has been significantly raised.