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高等学校全面预算不仅是国家预算的重要组成部分,而且是学校财务管理的中心内容。高校财务预算管理是高等学校进行各项财务活动的前提和依据。是一种“整合性”的管理系统,它可以进一步落实学校制定的目标责任、实施过程控制、改善管理决策,使高校内部的工作有机地协调起来,实施资源优化配置,提高资金使用效益。
The overall budget of colleges and universities is not only an important part of the state budget, but also the center of the school’s financial management. College financial budget management is the prerequisite and basis for colleges and universities to carry out various financial activities. It is an “integrated ” management system, which can further fulfill the target responsibility set by the school, implement process control, improve management decision-making, and organically coordinate the work inside universities and colleges, and optimize the allocation of resources to improve the efficiency of capital utilization .