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在新的背景之下,高校为了取得更好的发展就必须要与经济范畴建立其必要的联系,而高校财务管理是高校发展的经济支持,财务管理水平直接决定着高校的发展速度,财务预算管理贯穿资源从分配到使用的整个过程,因此,加强财务预算管理,建立健全与当前现状和趋势相协调的财务预算管理体制,能够极大改善高校的财务现状,提高办学效益,从而增强学校竞争力。近两年我通过参与学校的预算管理工作,逐渐明确了预算工作的两条主线,一是部门预算,二是校内预算。预算的执行结果可通过决算和绩效管理两种方式评价。
Under the new background, in order to achieve better development, colleges and universities must establish the necessary links with the economic category. However, the financial management of colleges and universities is the economic support for the development of colleges and universities. The level of financial management directly determines the pace of development of colleges and universities and the financial budget Therefore, to strengthen the financial budget management and to establish and improve the financial budget management system that is in harmony with the current situation and trend can greatly improve the financial status of colleges and universities, improve the efficiency of running schools, and enhance the competition in schools force. In the past two years, I have gradually clarified the two main lines of budget work by participating in the school’s budget management work. One is the departmental budget and the other is the school budget. The results of the implementation of the budget can be evaluated by two ways: final accounts and performance management.