高校预算执行问题研究——以S学校为例
A Study on the Issues of Budget Execution in Universities—Taking S University as an Example

高校预算执行是高校预算管理的重要组成部分，随着高等教育事业发展与高校获得资金的增长，预算执行中的相关问题也逐渐凸显。本文通过对S学校预算执行管理的深入分析，探讨了当前高校在预算执行中存在的诸如预算执行与编制的衔接、项目资金进度等方面不足的问题及其成因，并提出了加强宣传引领、精细化预算管理流程等针对性的优化对策。通过实施这些对策，预期能够显著改进S学校乃至其他高校的预算执行管理，更有效地利用资金，支持学校的教学、科研等工作，促进高校的整体发展。本研究为高校预算管理改革提供了有益的参考和借鉴，对于推动高等教育事业的健康发展具有重要的理论和实践意义。
Budget execution in universities is a crucial component of budget management. With the development of higher education and the increase in funding obtained by universities, relevant issues in budget execution have gradually become prominent. Through an in-depth analysis of the budget execution management of S University, this study explores the current shortcomings and their causes in the budget execution of universities, such as the linkage between budget execution and budgeting, the progress of project funding, etc. It further proposes targeted optimization strategies, including strengthening promotional leadership and refining the budget management process, etc. Through the implementation of these measures, it is expected to significantly improve the budget execution management of S University and other institutions of higher education, enabling more effective utilization of funds to support teaching and research, thereby promoting the overall development of universities. This study provides valuable reference and insights for the reform of budget management in universities, and holds significant theoretical and practical implications for promoting the healthy development of higher education.