摘要
本文深入探讨了高校财务预算管理面临的问题，并针对性地提出了相应的优化对策。随着高等教育事业的持续发展，高校财务预算管理成为确保学校经济稳定运行的关键环节。然而，当前高校财务预算管理在实践中暴露出诸多问题，如预算管理意识淡薄、预算编制方法不科学、预算监管不严格、预算编制随意性大等，这些问题严重制约了高校财务管理水平的提升。针对预算管理意识淡薄的问题，本文建议加强全校师生对预算管理重要性的宣传教育，提高预算管理意识，确保预算管理工作得到足够的重视。针对预算编制方法不科学的问题，本文提出引入先进的预算编制方法，如零基预算、滚动预算等，并结合学校实际情况，加强数据收集与分析，提高预算编制的科学性和准确性。针对预算监管不严格的问题，本文建议完善预算监管制度，加强内部审计工作，加大对违规行为的处罚力度，确保预算资金的合规使用。最后，针对预算编制随意性大的问题，本文提出应严格预算编制程序，加强预算编制审核，引入第三方评估机构，确保预算编制的规范性和严肃性。
关键词：财务预算；优化对策；编制方法
Abstract
This paper discusses the problems of financial budget management in universities, and puts forward the corresponding optimization countermeasures. With the continuous development of higher education, the financial budget management of universities has become the key link to ensure the stable operation of university economy. However, many problems have been exposed in the practice of financial budget management in colleges and universities, such as weak budget management consciousness, budget preparation method is not scientific, budget supervision is not strict, budget preparation is random, these problems seriously restrict the improvement of the financial management level of colleges and universities. In view of the problem of weak awareness of budget management, this paper suggests to strengthen the publicity and education of the importance of budget management, improve the awareness of budget management, and ensure that the budget management work gets enough attention. In view of the problem of budgeting method is not scientific, this paper proposes to introduce advanced budgeting methods, such as zero base budget, rolling budget, etc., and combined with the actual situation of the school, strengthen data collection and analysis, improve the scientific and accuracy of budgeting. In view of the problem of lax budget supervision, this paper suggests to improve the budget supervision system, strengthen the internal audit work, increase the punishment for violations, and ensure the compliant use of budget funds. Finally, in view of the problem of arbitrary budget preparation, this paper proposes that the budget preparation procedures should be strict, the budget preparation audit should be strengthened, and the third-party evaluation agency should be introduced to ensure the standardization and seriousness of the budget preparation.
Keywords：Financial budget; optimization countermeasures; preparation method
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）研究目的和内容 1
（三）国内外研究现状 1
二、高校财务预算管理概述 3
（一）高校财务预算管理的定义 3
（二）高校财务预算管理的核心要素 3
（三）高校财务预算管理的特点 3
三、高校财务预算管理的流程 5
（一）预算编制流程 5
（二）预算执行流程 5
（三）预算调整流程 5
四、高校财务预算管理存在的问题 7
（一）预算管理意识淡薄 7
（二）预算编制方法不科学 7
（三）预算监管不严格 8
（四）市场渠道选择盲目 8
五、高校财务预算管理优化对策分析 9
（一）加强宣传教育 9
（二）引入科学预算编制方法 9
（三）完善预算监管制度 9
（四）加强预算编制审核 10
结 论 11
参考文献 12
