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预算管理是高校财务管理的重要内容,贯穿于高校财务活动的全过程,随着高校办学规模的不断扩大,资金流量迅速增加,如何创新管理理念,实现高校有限资源的优化配置和有效使用已成为高校积极探索的重要课题。一、加强高校预算管理的必要性(一)合理配置高校资源,实现战略目标。运用预算管理,合理分配资源,尽可能的将高校的预算资金合理配置于需求最强烈的项目上,通过调控预算资金来实现资源的最优化配置,保证重点、兼顾一般,有效维护高校的正常运转。
Budget management is an important part of college financial management. It runs through the whole process of financial activities in colleges and universities. With the continuous expansion of the running of colleges and universities, the rapid increase of capital flow, how to innovate the management concept and realize the optimal allocation and effective use of limited resources in colleges and universities An Important Task Actively Explored in Colleges and Universities. First, to strengthen the necessity of university budget management (a) a reasonable allocation of university resources to achieve strategic goals. Use budget management, allocate resources rationally, allocate the budgetary funds of colleges and universities as reasonably as possible to the projects with the most intense demands, and optimize the allocation of resources through the regulation and control of budgetary funds, so as to ensure that the key points are taken into consideration and the general and effective maintenance of the normal operation of colleges and universities .