【摘要】 高校预算管理是高校财务管理的核心和基础。随着经济体制和教育体制改革的深化,高校呈现出“超常规、跨越式”发展态势。在扩招、合并重组、多校区运作、多渠道筹措办学经费的新形式下,高校财务工作面临着新的任务与挑战。文章就新时期高校预算管理中存在的问题,提出了一些解决的思路。更多还原

【Abstract】 Budget management is believed to be the core and foundation of financial affairs management for colleges and universities. With the deepening of reform in economic management system and educational structures, colleges and universities in China are developing with an unprecedented speed and fashion. Factors such as the enlargement of enrollment, the amalgamation and combination of different colleges or universities, as well as the multi-sources of educational funds, which have been very common among institutions of higher learning in China in these years, have brought new challenges to the effective management of financial affairs of colleges and universities. Based on the author’s own experience, this paper lists a series of problems existed in universities or colleges’ financial affairs, and puts forward some new ideas for the settlement of these problems.更多还原