预算管理一体化背景下高校治理能力提升研究  

Research on the Improvement of University Governance Ability Under the Integration of Budget Management

作　　者：刘晓华[1] 王丽娟[1] 刘琴[2] LIU Xiaohua;WANG Lijuan;LIU Qin(Finance and Asset Management of China University of Geoscience,430074,Wuhan,Hubei,China;Audit Office of China University of Geosciences(Wuhan),430074,Wuhan,Hubei,China)

机构地区：[1]中国地质大学(武汉)财务与资产管理部,湖北武汉430074 [2]中国地质大学(武汉)审计处,湖北武汉430074

出　　处：《特区经济》2025年第4期142-146,共5页Special Zone Economy

基　　金：2023年度中国地质大学(武汉)高等教育管理研究课题“预算管理一体化改革对我校财务管理的影响及对策研究”(2023FZB04)。

摘　　要：在大数据、人工智能等现代信息技术高速发展的大背景下,传统的预算管理模式已无法适应新时期的变化,甚至阻碍了高等学校教育高质量发展。预算管理一体化的建设和推广,是国家层面进一步深化预算制度改革在高校的落实落地,目的是以系统化思维、信息化手段和智能化为支撑,驱动实现预算管理的规范化、科学化和标准化。各高校要抓住预算管理一体化带来的机遇和挑战,促使学校深化治理机制改革,提升学校治理能力和管理效能。本文通过阐述预算管理一体化的背景、内涵、实施的必要性,分析探讨现阶段预算管理一体化的影响,同时提出针对性的举措,希望可以对高校治理提供一定的参考和借鉴。With the rapid development of modern information technology,such as big data and artificial in⁃telligence,the traditional budget management model can not adapt to the changes in the new era,which hin⁃ders the high-quality development of higher education.The construction and promotion of integrated budget management is a further deepening of budget system reform at the national level in universities,with the aim of using systematic thinking,information technology,and intelligent support to drive the standardization,scientific,and normalization of budget management.Each university should seize the opportunities and chal⁃lenges brought by the integration of budget management,promote the deepening of governance mechanism re⁃form,and enhance the governance capacity and management efficiency of the school.This paper expounds the background,connotation and necessity of budget management integration,analyzes and discusses the influ⁃ence of budget management integration on university governance,and puts forward some pertinent measures,hope to provide some reference and reference.

关 键 词：预算管理一体化 治理能力 高校 

分 类 号：G647[文化科学—高等教育学]