预算管理一体化改革下的高校建设意义及问题研究
Research on the Significance and Problems of University Construction under the Integration Reform of Budget Management

预算管理一体化改革是近年来我国财政管理体系的重要变革，对高等教育领域产生了深远影响。高校作为基础研究主力军，在统筹推进教育强国、科技强国、人才强国等方面建设发挥着重要作用。高校在预算管理一体化改革背景下，应进一步推动预算管理一体化工作，优化学校工作流程，提升预算管理效能。本文主要阐述高校在预算管理一体化改革下带来的影响以及在预算管理一体化改革下高校所面临的机遇与挑战，分析问题产生的主要原因，进而提出高校预算管理一体化改革策略。
The reform of integrated budget management is an important reform of my country’s fiscal management system in recent years, which has had a profound impact on the field of higher education. As the main force of basic research, colleges and universities play an important role in promoting the construction of a strong country in education, science and technology, and talents. Under the background of integrated budget management reform, colleges and universities should further promote the integration of budget management, optimize schoolwork processes, and improve the effectiveness of budget management. This article mainly explains the impact of the integrated budget management reform on colleges and universities and the challenges faced by colleges and universities under the integrated budget management reform, analyzes the main reasons for the problems, then propose the integrated reform strategy of university budget management.