对“双一流”建设背景下高校财务预算管理的思考

Reflections on the Financial Budget Management of Colleges and Universities under the Background of “Double Tops” Construction

摘要: 在"双一流"建设背景下，高校应加强财务预算管理，通过健全和完善财务预算管理制度，加强财务预算管理意识，提高财务预算的准确性，加强预算执行的控制和监督，建立和完善项目预算绩效考评体系等方式，提高财务预算管理水平，为"双一流"建设提供强有力的经费保障。

Abstract: Under the background of "double tops" construction, colleges and universities should strengthen financial budget management. It is necessary for them to strengthen and improve financial budget management system, increase the awareness of financial budget management, improve the accuracy of financial budget, strengthen the control and supervision of budge execution, establish and improve the performance evaluation system of project budget, so as to improve the level of financial budget management, and provide a strong financial support for the construction of "double tops".