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部门预算是学校完成各项工作任务,实现事业计划的重要保证,是合理安排调度资金、优化高等院校资源配置的重要保障,也是高等院校财务管理的重点,是高校进行各项经济活动的前提和根据。为了促进高校财务的健康发展,使高校财务预算更加科学、合理,本文对高等院校财务预算的现状进行了详细的分析,并且指出了高校财务预算在预算编制、执行等方面存在的问题,提出了相应的措施。
The departmental budget is an important guarantee for schools to complete various tasks and realize their business plans. It is also an important guarantee for arranging funds rationally and optimizing the allocation of resources in institutions of higher learning. It is also the focal point for the financial management of institutions of higher learning, Premise and basis. In order to promote the healthy development of finance in colleges and universities and make the financial budget of colleges and universities more scientific and reasonable, this paper analyzes the current situation of financial budget in colleges and universities in detail, and points out the problems existing in the preparation and execution of financial budget of colleges and universities The corresponding measures.