民办高校全面预算管理的现状、存在问题及对策研究
Research on the Current Situation, Existing Problems and Countermeasures of Comprehensive Budget Management in Private Colleges and Universities

民办高校作为高等教育体系重要部分，近年来发展迅猛，预算管理的重要性愈发突出。文章首先阐述了民办高校全面预算管理在规范经费使用、节约经费、助力经费监督执行以及推动战略落地等方面的重要意义。接着深入剖析了其预算管理现状及存在的问题，涵盖双重管理机制的复杂性、预算人员专业认知不足、全面预算编制不合理以及预算执行监控力度不够等。针对这些问题，提出了一系列优化策略，如优化管理机制，通过建立沟通协调平台和明确主次目标来平衡多方利益；加强专业培训，开展财务知识培训并建立考核与激励机制以提升人员素养；改进编制方法，引入零基预算法并结合滚动预算，使预算贴合学校发展需求。
As an important part of the higher education system, private colleges and universities have developed rapidly in recent years, and the importance of budget management has become increasingly prominent. This article first expounds on the significant meanings of comprehensive budget management in private colleges and universities in aspects such as standardizing the use of funds, saving funds, facilitating the supervision and implementation of funds, and promoting the implementation of strategies. Then, it deeply analyzes the current situation and existing problems of their budget management, covering the complexity of the dual management mechanism, the insufficient professional understanding of budget personnel, the irrationality of comprehensive budget preparation, and the inadequate supervision of budget implementation. In response to these problems, a series of optimization strategies are proposed. For example, optimize the management mechanism, balance the interests of multiple parties by establishing a communication and coordination platform and clarifying the primary and secondary goals; strengthen professional training, carry out financial knowledge training and establish an assessment and incentive mechanism to improve the quality of personnel; improve the preparation method, introduce the zero-based budget method and combine it with rolling budgets to make the budget meet the development needs of the colleges and universities.